Suffolk County, NY

Southold, NY short-term rental permit

Southold's zoning code treats a non-owner-occupied home rented for less than 14 nights as a transient rental property. A home offered on a site such as Airbnb or Vrbo is presumed to be one. Dwellings on Fishers Island fall outside that definition.[6]

Every rule below links to the official source it comes from, verified October 1, 2026.

Can you rent short term in Southold?

Get a permit first

What you apply for: Rental permit

Seasonal homes
4,682
Housing units
15,564
Residents
23,905

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City rulePermit required
  • City fee$300
  • Tax on each stay14.25%
  • Seasonal homes301 per 1,000

Southold rental permit

Southold charges $300 for a rental permit that the owner renews every two years. Each rental unit is described room by room, with dimensions and the maximum number of occupants requested. A town safety inspection is required unless a licensed architect or engineer certifies the unit. Properties with eight or more rental units name a site manager. The owner signs the application before a notary.[12]

What Southold asks of you

  • Chapter 207 makes any rental occupancy unlawful until the owner has a rental permit. The permit stays valid for 24 months from issuance.[7]

  • A renewal is filed at least 90 days before expiration. Once the expiration date passes, the town accepts only a new application.[7]

  • Every rental dwelling needs working smoke detectors with carbon monoxide detectors.[7]

  • Ads on social media and rental websites must show the permit number. The permit itself is posted at the primary front entrance at all times.[11]

  • Brokers and agents have to verify a valid permit before listing a Southold rental.[11]

  • Renting a pool, barn or yard area on its own, without a permitted rental unit, is prohibited.[11]

  • Local Law 22 of 2021 made transient rental properties a permitted use in the Residential Office, Hamlet Business and General Business districts.[8]

  • Local Law 9 of 2022 restates the section 280-111 ban on transient rental properties with no district exception.[9]

  • Local Law 25 of 2023 rewrote the same ban to cover transient rental amenities. Its text names no district exception either.[10]

  • The Community Housing Plan adopted September 12, 2023 says transient rentals are prohibited in all zoning districts except Fishers Island.[13]

  • A first conviction under the permit law costs at least $3,000. The ceiling is $10,000 or the 14-day published rental rate if that is higher.[11]

  • A second conviction within five years runs from $5,000 to $20,000. The permit can be revoked as well.[11]

  • Operating a transient rental property breaks the zoning code, with a fine of $1,500 to $8,000 the first time. Repeat offenses within 18 months draw $3,000 to $15,000.[6]

  • Lodging facilities in Suffolk County register with the Comptroller within ten days of opening to guests. County tax returns then follow every quarter, due by the 20th of each quarter's last month.[4]

Apply on the Southold site

What New York asks wherever you host

These rules apply at this address whatever the city decides.

  • In New York State, the county keeps the short-term rental registry. Once yours opens, the unit is registered there and its number appears on each listing.[1]

  • Short-term stays have carried sales tax since March 1, 2025. When a platform takes the booking, the platform charges that tax and remits it.[2]

  • Local control stays with cities, towns and villages, which can set operating rules. A local law can also ban short-term rentals outright.[1]

New York short-term rental rules

What a guest pays on top of your nightly rate in Southold

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Southold
LayerRateRemitted to
New York State sales tax[3]4%The state revenue department
Suffolk County sales tax[3]4.375%The state revenue department
Metropolitan Commuter Transportation District sales tax[3]0.375%The state revenue department
Suffolk County hotel and motel tax[4]5.5%The county
Total on a taxable stay14.25%

Since Local Law 1 of 2024, a website that arranges the booking counts as a room remarketer under the county code. It must collect the hotel tax on those stays.[5]

Airbnb taxes for hosts

What the census counts

How much of Southold is already a second home

The Census Bureau counts 4,682 of Southold's 15,564 homes as vacant for seasonal, recreational or occasional use. That is 301 out of every 1,000. It ranks Southold 7th of the 13 New York cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
7th of 13
Share of housing
301 per 1,000
Median home value
$859,300

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Southold sits among its neighbors

New York City, NY

Primary residence only

With a city registration, in your own home while you stay there, two guests at most. Whole-home rentals under 30 days are not allowed.

New York City short-term rental rules

Southampton, NY

Permit required

18,346 seasonal homes, 398 per 1,000 housing units.

Southampton short-term rental rules

Shelter Island, NY

License required

1,946 seasonal homes, 566 per 1,000 housing units.

Shelter Island short-term rental rules

Lake Placid, NY

Capped

608 seasonal homes, 281 per 1,000 housing units.

Lake Placid short-term rental rules
StatewideEvery New York city on this site, in one tableState law, the tax stack and every city we cover in New York, with what each one asks of a host.New York short-term rental rules

FAQ

Southold short-term rental questions

Do Southold's transient rental rules apply on Fishers Island?

No. The 2015 definition of a transient rental property leaves out dwellings on Fishers Island, citing the island's lack of formal lodging for visitors.[6]

How long is a Southold rental permit valid?

Twenty-four months from the date it is issued. File the renewal at least 90 days before that date to avoid starting a new application.[7]

Where does the Southold rental permit number have to appear?

In every rental ad, including posts on social media and rental websites. The permit document also stays posted at the parcel's front entrance.[11]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Real Property Law section 447-c, registration, New York State Senate, read on October 1, 2026
  2. Sales tax on short-term rental unit occupancy, New York State Department of Taxation and Finance, read on October 1, 2026
  3. Publication 718, Sales and Use Tax Rates by Jurisdiction, effective March 1, 2025, New York State Department of Taxation and Finance, read on October 1, 2026
  4. Hotel / Motel Tax, Suffolk County Comptroller, read on October 1, 2026
  5. Local Law No. 1 of 2024, A Local Law to Amend the Hotel and Motel Tax Law, Suffolk County Legislature, read on October 1, 2026
  6. Local Law No. 7 of 2015, Chapter 280, Transient Rental Properties, Town of Southold, read on October 1, 2026
  7. Local Law No. 14 of 2018, Chapter 207, Rental Permits, Town of Southold, read on October 1, 2026
  8. Local Law No. 22 of 2021, Chapter 280, Transient Rentals, Town of Southold, read on October 1, 2026
  9. Local Law No. 9 of 2022, Section 280-111, Prohibited Uses in All Districts, Town of Southold, read on October 1, 2026
  10. Local Law No. 25 of 2023, Chapter 280, Zoning, Town of Southold, read on October 1, 2026
  11. Local Law No. 24 of 2023, Chapter 207, Rental Permits, Town of Southold, read on October 1, 2026
  12. Rental Permit Application, Town of Southold Building Department, read on October 1, 2026
  13. Community Housing Plan, September 12, 2023, Town of Southold, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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