Pursuant to New York City's Booking Service data reporting law, "Booking Services" are required to provide information about certain short-term rental transactions to the Mayor's Office of Special Enforcement (OSE). A Booking Service is any entity that, "directly or indirectly (1) provides one or more online, computer or application-based platforms that individually or collectively can be used to (i) list or advertise offers for short-term rentals, and (ii) either accept such offers, or reserve or pay for such rentals; and (2) charges, collects or receives a fee for the use of such a platform or for provision of any service in connection with a short-term rental." A platform is not a "booking service" if it solely lists or advertises offers for short-term rentals but does not have a mechanism to accept the offer or pay for the rental.
All Booking Services must submit a report that includes details for all rental transactions for each qualifying listing. A "qualifying listing" is a listing or advertisement that offers or appears to offer a short-term rental of either "an entire dwelling unit or housing accommodation," or "for three or more individuals at the same time." Listings that "appear to offer ... an entire dwelling unit" are those that offer a specific type of housing using terminology that implies the entirety of a housing type is what is being rented. For example, listings that offer properties described as "apartment", "condo", "house", "studio" or "townhouse", or "condo", as well as other possible descriptions, appear to offer an entire dwelling unit.
The report filed by a Booking Service with qualifying listings must consist of three files, each saved in a ".csv" format, each containing specified datapoints that relate to the listing, the transactions, and the hosts.
Download instructions on the required format
A Booking Service's initial report covering activity occurring between January 3, 2021 and March 31, 2021, is due no later than Monday, May 31, 2021.
Following the initial report, a Booking Service's report must be submitted to OSE not more than 45 calendar days after the conclusion of each quarterly reporting period.
With the exception of the initial reporting period, the reporting periods consist of the following quarters:
Before submitting a report, Booking Services should review these instructions on the submission process.