Neversink, New York

Short-term rentals are permitted in Neversink, and Sullivan County is described across multiple regional STR guides as the least-regulated county in the Catskills, with rules set town by town rather than countywide. No Neversink town-specific STR ordinance, permit, or primary-residence requirement was found in the town’s zoning code (Chapter 50, current through November 2024); STRs appear to operate under general residential and accessory-use zoning.

The main verified obligation sits at the county level: every lodging operator, including short-term rentals, must register with the Sullivan County Treasurer for a Certificate of Authority, collect a 5.0% room occupancy tax on stays of 89 nights or fewer, state the tax separately from rent, and file quarterly returns (a 5% per month penalty applies for late filing). Airbnb collects this county tax automatically on covered bookings. Operators should watch for change at the state level: New York enacted a statewide short-term rental registration framework (RPP Section 447-B), currently being implemented by the state Department of State, after which booking platforms may be required to delist units that are not registered. Enforcement locally is rated minimal, but investors should confirm current rules directly with the town Planning and Zoning Clerk before purchase and monitor both the state registry rollout and any new town-level ordinance.