Executive overview: Are short-term rentals allowed in Forest Hills, NY?

• Are STRs allowed? Short‑term rentals are permitted in Forest Hills, but only under New York City’s Local Law 18 (the Short‑Term Rental Registration Law).
• What does Local Law 18 require? You may operate only if the unit is your primary residence (at least 183 days/year), you are physically present during stays, you limit occupancy to two guests per booking (and only rent rooms or shared space—not whole, unhosted units), and you register the property with the Mayor’s Office of Special Enforcement (OSE).
• What is prohibited? Renting entire units short‑term unless you are present; renting more than two guests per booking; renting non‑primary residences; renting in buildings that are not allowed under the law; and accepting payment on platforms for non‑registered listings.
• Enforcement and fines: Violations can draw fines of up to $5,000 per incident. Platforms must not process payments for non‑registered units.
• Practical bottom line: In Forest Hills, a host may lawfully operate a short‑term rental only if they live there as their primary residence and host within the two‑guest, room‑sharing rules. Unhosted, whole‑unit STRs remain prohibited under NYC law.

References: Local Law 18 registration and rules (NYC OSE); summary of the law and impacts (Truvi, Lou Moves You, Summer); MDL classification (Summer).

Market setup: How to start a short-term rental business in Forest Hills, NY

1. Verify eligibility under Local Law 18

• Confirm the unit is your primary residence (≥183 days/year) and that you will be present for each booking.
• Confirm your property is not on any prohibited-buildings list and is eligible for STR use.
• Confirm you will only rent rooms or shared space, with no more than two guests per booking.

2. Register with the City of New York (OSE)

• Apply through the city’s Short‑Term Rental Registration portal.
• Obtain a unique registration number before listing or accepting guests.

3. Build a compliance and safety stack

• Install and maintain required safety devices: smoke detectors, carbon monoxide detectors, and fire extinguishers, per local codes.
• Ensure unobstructed egress and free access to every room and exit; do not place key locks on internal doors (the “Unlocked Doors Provision”).
• Post emergency information, exit diagrams, and occupancy limits inside the unit.
• Hold appropriate insurance (property damage and general liability) suited to STR use.

4. Set up taxes and accounting

• Register with the NYS Tax Department for sales tax and hotel occupancy tax (where applicable).
• Set up bookkeeping for NYC combined sales tax (8.875%), NYC hotel occupancy tax (5.875%), and any additional local hotel unit fees.
• Establish procedures to collect, file, and remit taxes.

5. Create compliant listings and operations

• Do not list unhosted entire units. If renting rooms, ensure your listing accurately reflects room-level occupancy and your on‑site presence.
• Disclose occupancy limits (max two guests), building access policies, and any house rules.
• Institute quiet hours, guest screening, and incident reporting protocols to protect neighbors and your license.

6. Monitor enforcement and renewals

• Keep your OSE registration current and renewed annually.
• Track any updates to NYC rules and pending state‑level registration proposals.

References: NYC Local Law 18 (OSE), tax rates (Summer), tax registration and business setup (Summer).

Required documents, permits, licenses, and guidelines

NYC short‑term rental registration (OSE)

• Host’s identity and contact details (name, phone, email).
• Property address and unit number (must match the host’s primary residence address).
• Two pieces of proof of permanent occupancy (e.g., utility bills, tax returns, voter registration, lease if renting).
• Portion of lease if you are a tenant (demonstrating permission to host).
• Listing information, if available.
• Statements affirming you have read and will comply with applicable codes and regulations.
• Non‑refundable registration fee (e.g., $145 as reported in sources; confirm the current fee on the OSE portal).
• Renewal: Annual; keep proof of registration and post registration number on your listing.

Safety and compliance documents (operational practice)

• Safety devices: smoke detectors, carbon monoxide detectors, and fire extinguishers.
• Posted egress plans and emergency contact numbers in each bedroom.
• Occupancy limits clearly posted; maximum of two guests per booking under Local Law 18.
• Guest screening policy (ID verification, background checks as appropriate).

Tax and business registration

• NYS Tax Department registration for sales tax and hotel occupancy tax (if applicable).
• EIN (Employer Identification Number) if operating via LLC, corporation, or partnership.
• Business license/registration at the local level if required (though not central to NYC STRs; more common in other NY jurisdictions).
• Insurance: general liability and property damage coverage.

References: NYC registration, requirements, and process (Truvi, OSE); Class B multiple dwellings (NYC OSE, Summer); MDL framework (Summer); tax setup and business steps (Summer).

Specific regulations for short-term rentals (Forest Hills, county, state)

City (New York City; applicable to Forest Hills in Queens)

• Local Law 18 (Short‑Term Rental Registration Law)
  • Primary residence requirement: You must live in the unit as your primary residence (≥183 days/year).
  • Physical presence requirement: You must be present during each short‑term stay.
  • Occupancy cap: Maximum of two guests per booking.
  • Allowed structure: Rent only rooms or shared space in your primary residence. Entire‑unit, unhosted rentals are prohibited.
  • Registration required: Hosts must register with OSE; platforms must not process payments for non‑registered listings.
  • Prohibited buildings: Units in prohibited buildings are ineligible.
  • Fines: Up to $5,000 per violation; platforms face penalties for non‑compliant listings.
  • Unlocked Doors Provision: Internal doors cannot have key locks; guests must have free access to all rooms and exits.
• Class B multiple dwellings: Hotels, lodging houses, rooming houses, boarding houses, and certain transient occupancies can be exempted under the Class B Multiple Dwellings List (request inclusion via OSE if eligible).
• Taxes in NYC
  • Sales and use tax: 8.875% combined rate (4% state, various local add‑ons, and MCTD where applicable).
  • Hotel occupancy tax: 5.875% (plus possible hotel unit fee based on daily rate).
• Enforcement: OSE enforces registration, building eligibility, and platform compliance.

County (Queens)

• Queens operates under NYC’s short‑term rental framework. Queens-specific permitting beyond NYC Local Law 18 is not identified in the provided sources.

State (New York State)

• Multiple Dwelling Law (MDL)
  • Class A multiple dwellings are intended for permanent residence; short‑term rentals in Class A buildings must adhere to NYC’s sharing model (hosted, primary residence).
  • Class B multiple dwellings are intended for transient occupancy (e.g., hotels/rooming houses) and are generally exempt from the NYC STR registration when listed on the Class B Multiple Dwellings List.
• State tax definition: Short‑term rentals are defined as fewer than 90 consecutive days for tax purposes and are subject to hotel and sales taxes.
• Proposed statewide registry: A state‑level registration and reporting bill for hosts and platforms has been discussed and may move forward; hosts should monitor for updates.

References: Local Law 18 registration law (OSE); NYC rules and penalties (Truvi); MDL and Class A/B distinctions (Summer); Class B exemption process (OSE).

Contact information and official resources

• Mayor’s Office of Special Enforcement (OSE) – Short‑Term Rental Registration

  • Website: NYC Short‑Term Rental Registration (OSE)
  • Application portal: NYC Short‑Term Rental Registration Portal
  • Notes: NYC agencies and 311 handle general inquiries; use the OSE registration portal for application status and questions about eligibility and compliance.

• New York State Tax Department (sales tax and hotel occupancy tax registration)

  • Website: NYS Tax Department – Sales Tax Rates and Publications
  • Notes: Register for sales tax and hotel occupancy tax before collecting from guests.

• New York City Department of Buildings (DOB) – Safety and building code guidance

  • Website: NYC DOB – Multiple Dwelling Law (MDL) reference

• NYC Rules – Class B Multiple Dwellings List and Requests for Inclusion/Removal

  • Website: NYC OSE – Class B Multiple Dwellings List

Links to source pages (where available)

• Local Law 18 and registration

  • NYC OSE – Short‑Term Rental Registration Law and portal: www.nyc.gov/site/specialenforcement/registration-law/registration.page strr-portal.ose.nyc.gov/s/?language=en_US
  • NYC OSE – Information for hosts (Local Law 18 compliance overview): www.nyc.gov/site/specialenforcement/stay-in-the-know/information-for-hosts.page

• Class B exemptions and NYC classification

  • NYC OSE – Class B Multiple Dwellings List: www.nyc.gov/site/specialenforcement/reporting-law/class-b-mdl.page

• New York State Multiple Dwelling Law

  • NYC DOB – Multiple Dwelling Law (PDF): www.nyc.gov/assets/buildings/pdf/MultipleDwellingLaw.pdf

• Taxes

  • NYS Tax Department – Sales Tax Rate Publications: www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rate_publications.htm

• Context, summaries, and practical guidance

  • Truvi – NYC Airbnb Rules: How the Recent Ban Affects STRs (Local Law 18 overview): truvi.com/blog/new-york-airbnb-ban/
  • Lou Moves You – Everything You Need to Know About New York Airbnb Laws (plain‑language Local Law 18 summary): www.loumovesyou.com/blog/new-york-airbnb-laws/
  • Summer – New York Short Term Rental & Airbnb Laws (MDL, Class A/B, NYC tax rates, registration requirements, proposed state registry): www.gosummer.com/post/new-york-short-term-rental-law

• Enforcement and industry perspective

  • Brooklyn Paper – NYC Airbnb hosts fight Local Law 18 (reporting on enforcement impacts and reform efforts): www.brooklynpaper.com/nyc-airbnb-hosts-fight-local-law-18-short-term-rentals/

Compliance checklist for Forest Hills hosts

• Verify unit is your primary residence (≥183 days/year).
• Confirm eligibility and that the building is not prohibited.
• Register with OSE; receive and display the registration number.
• Limit stays to fewer than 30 days; cap guests at two per booking.
• Remain present during all short‑term stays.
• Rent only rooms/shared space; no unhosted entire‑unit rentals.
• Install and maintain smoke and CO detectors and a fire extinguisher.
• Post egress plans, emergency contacts, and occupancy limits; no internal key locks.
• Set up tax registrations; collect and remit NYC sales tax (8.875%) and hotel occupancy tax (5.875%), plus any hotel unit fees.
• Implement guest screening, quiet hours, and neighbor‑friendly operations.
• Renew OSE registration annually and monitor updates to city/state rules.

This framework reflects New York City rules governing Forest Hills and New York State law as they apply to short‑term rentals. Regulations change; verify current requirements on official NYC and NYS resources before operating.