Compliance · 2026
The Hamptons permit rules, fees and lodging taxes
Out here the rulebook belongs to whoever governs your exact lot, so pin that down first. The Hamptons sit in two towns, Southampton and East Hampton, split by a line most guests never notice, and inside them sit incorporated villages — Southampton, Sag Harbor, Westhampton Beach, Quogue, Sagaponack and East Hampton among them — whose rental codes differ from the towns'. A house in the hamlet of Hampton Bays answers to Southampton Town, a house inside Southampton Village answers to the village board, and the two rulebooks differ on minimum stays and paperwork. Montauk, Amagansett, Springs and Wainscott fall under East Hampton Town, and Sag Harbor straddles the town line with a code separate from both. Before you price a house, get its tax-map number and ask the building department which code covers it. Then build a compliance file the way a lender would read it: permit, certificates, affidavits and tax registrations, all current and in one folder. In a market where one August lease can carry the year, that file protects the whole season.
Southampton Town's permit, fee tiers and paperwork
In the Town of Southampton, every rental needs a permit under Chapter 270 of the town code, renewed every two years, and the fee depends on who you are and how fast you need it. Recent town fee schedules put the standard permit at about $400, with a reduced $175 rate for owners holding an Enhanced STAR, veterans or senior-citizen exemption, and $250 when a licensed architect or engineer certifies the house in place of a town inspection. Expediting costs $750, and a property already in violation of Chapter 270 pays $800. The application is a real file: floor plans of the entire structure, a survey or site plan drawn to a scale not greater than 40 feet to one inch, a certificate of occupancy or compliance for every structure on the lot, a notarized smoke-detector affidavit, a refuse-removal affidavit and a designated agent for service. The certificate line is where purchases stall, because a pool house or converted garage without one needs a building-permit application before the rental permit can move. Confirm the current figures with the town before you file.
Minimum stays, event waivers and the village codes
Southampton Town's floor is two weeks, and the board has shown how it bends. In November 2025 it voted to cut the minimum to three days for the 2026 U.S. Open at Shinnecock Hills, as it had for the 2018 championship, and because each waiver is voted one event at a time, never underwrite a purchase on one. The villages have moved the other way. In 2025 Southampton Village trustees voted 4-1 to set a minimum of 14 days or two one-week periods within 12 months, with no rental permit required. Sag Harbor, which already prohibited transient rentals of 14 days or less, voted in July 2024 to let owner-occupants rent rooms for up to 14 days while they're on the premises, capped at 50 qualifying units, and its rental registry still applies. Updating an East Hampton Town registry entry costs nothing, so refresh it whenever you switch from one agent or lease to the next. One state change to watch: under 2025 amendments to state law, each county must run a short-term-rental registry unless it adopted an opt-out law, so ask Suffolk County whether a county registration now sits on top of your town's.
The tax stack, and what you file on direct bookings
Start with who collects what. Airbnb lists New York sales tax and Suffolk County's hotel and motel tax among the taxes guests pay at checkout, the county charge applying to reservations up to 29 nights. A booking service that collects the state tax must give you a Form ST-155 within 90 days of the sales, or publish an agreement saying the same, and that's what releases you from collecting on those bookings, so keep the forms on file. Direct bookings are the gap. Rent from your own website and you register as a state sales-tax vendor and collect, file and remit yourself, and you need the county's certificate of authority to collect its tax; the county has warned that failing to register and collect can bring a $50 per day fine. It isn't waiting for confessions, either: in 2023 it mailed about 1,500 letters to homeowners and used software that searches about 70 rental websites. Two thresholds suit this market's long leases. The county tax, 5.5% since June 1, 2023, when it rose from 3%, applies only to stays under 30 consecutive days, and the state stops charging sales tax once a guest becomes a permanent resident at the 90-day mark. None of this is advice for your situation, so have an accountant who files Suffolk occupancy returns set it up before your first direct booking.