Here updatad the facts in NYC:
1) Legal (short term) Home-Sharing:
- Up to 2 paying guests in YOUR unit
- You need to be present in your unit during hosting
2) EVERYTHING else (entire apartments and/or more than 2 guests) is a "hotel", regardless of "multple dwelling law" or 1 and 2 fam. houses or big buildings.
The catch is not really the occupancy tax. The real problem are code violations
such as no sprinklers and everything else what would apply for a regular hotel-building in NYC.
As of a already passed bill, beginning 2019 all websites are in need to release all host information, and the city will start to go after all "illegal hotels" with code violations.
Any other info out there?