Rove Compliance & Tax Collection FAQ

Tax Reporting

When deciding whether to partner with Rove for booking services and/or property management, it's crucial to understand the tax implications of Short-Term Rentals (STRs) and Medium-Term Rentals (MTRs). As a booking service and property manager, Rove does not provide legal or tax advice, but we want to provide resources that may help you better understand applicable regulations.

Property owners understand and agree that the information provided on this site is for informational purposes only, and does not constitute legal or tax advice. Property owners must always consult with their tax and other professional advisors, and are in all instances responsible for their individual, property, and other tax reporting obligations and tax liabilities.

Key tax considerations for property rentals:

Accurate Record Keeping. Rove maintains detailed records of all transactions, including income and occupancy details, to assist in accurate tax reporting.
Providing Tax Documentation. Rove will provide homeowners with certain documentation to support their tax filings, including monthly revenue and expense statements, and consolidated annual statements upon request.
Staying Informed on Regulations. Rove makes its best effort to stay up-to-date on rental regulations, ensuring compliance and minimizing potential risks.
Transparency. Rove will provide clear and consistent data to property owners, so that they can accurately report their taxes.
Consult a Tax Professional. While Rove provides assistance and resources, you should always consult with a qualified tax professional to ensure you're meeting all your tax obligations.
Owner Responsibility. Ultimately, homeowners are responsible for accurately filing and paying all taxes applicable to their rental property.

Rove's Approach to Tax Reporting in New York City:

How New York classifies Rove rentals

New York City (all boroughs): ≥ 31 consecutive nights (platform blocks shorter stays)
- Not taxable (see 31-day lease program explanation below)
Suffolk County: 1 night or more (owner sets minimum)
- Taxable unless or until the guest qualifies as a permanent resident under county rules.
Suffolk County: ≥ 31 consecutive nights (platform blocks shorter stays)
- Not taxable (see 31-day lease program explanation below)

* “Taxable” refers to NY State sales tax, local sales tax, and within NYC, the Hotel Room Occupancy Tax (HROT). Optional add‑on services may still be taxable (see Section 3).

Rove's 31-Day Lease Program

New York State law imposes sales tax and HROT on short-term rentals (STRs), which are rentals for less than 30 days. Rove provides long-term lease rentals in New York with a 31-day minimum rental duration on all rentals and does not offer hotel-type services, meaning Rove’s leases are not subject to tax as short-term rentals. Our approach includes:

Booking controls. The platform enforces a 31‑night minimum.

Lease execution. Every reservation triggers an electronically signed residential lease naming the owner and/or agent as Landlord and the guest as Tenant, including an exclusive‑possession clause and statutory remedy provisions.
No hotel‑type services in rent. Housekeeping, linen exchange, concierge, luggage storage, breakfast, etc., are not included in rental payments. Optional services are charged separately and only upon request.
Optional mid‑stay cleaning is invoiced under Stripe SKU CLEAN‑OPT, taxed at the combined NYC sales rate 8.875 % + $1.50 unit fee per invoice. If the cleaning is unrelated to lodging (e.g., move‑out deep clean billed after tenancy ends) the fee does not apply.
Money flow. Rent is remitted to the owner. Rove’s platform fee is charged separately.

Tax Reporting in Suffolk County

Guests who book STRs in Suffolk County will pay the following taxes as part of their reservation and Rove will remit to the respective tax authorities:

Suffolk County Sales and Use Tax: 4.375%
Metropolitan Commuter Transportation District Tax (MCTD): 0.375%
New York State Sales and Use Tax 4.00%
Permanent Resident Tax Exemptions:
- Rentals of 1-29 days: subject to all 3 taxes (county sales, state sales, county occupancy)
- Rentals of 30-89 days: subject to sales tax only (county sales, state sales) but not occupancy tax due to permanent resident status for this tax being stays of 30+ days.
- Rentals of 90+ days: not subject to any of the taxes above due to permanent resident status exemption.
- Extensions. If a guest initially books ≤ 89 nights and later extends beyond 90 nights, the system recalculates tax from night 91 forward and prompts Finance to issue any necessary refund/credit.
- County STR registry. Rove will register as a booking service within 30 days of the portal opening and will provide each owner with the required unit registration ID.

The State of New York is implementing a new property owner and booking service registry for STRs. The registry requires owners and booking services, such as Rove, to maintain and report certain information. The registry is still being developed, and we will provide updates as they become available. Rove will report through the registry service as required by law.

The Owner is solely responsible for consulting with a qualified tax professional to determine any additional tax obligations that may apply beyond state and local sales taxes collected by the booking platform. Owners are encouraged to consult with a qualified tax professional to determine if any additional tax obligations apply beyond state and local sales taxes collected by the booking platform. These may include, but are not limited to, occupancy taxes, hotel taxes, property taxes, or other taxes.

The county in which the STR unit is located or the multi-county registry that includes such county shall make available to booking services the data necessary to allow booking services to verify the registration status of a STR unit and that the unit is associated with the STR host who registered the unit. Rove may not facilitate bookings for unregistered STRs. By listing through Rove, property owners and hosts consent to Rove collecting and producing this data to the applicable County and the State of New York. Property owners and each listed unit must also have a current registration with the applicable county once the registry becomes available, and will be required to provide registration information to Rove for reporting purposes.

For more information on the registry requirements and tax implications on STRs in the State of New York, see this guidance from the Department of Taxation and Finance, and consult with your attorney and tax advisor if there are any questions.

Rove’s Approach to Tax Reporting in Palm Beach County (West Palm Beach, Jupiter, Boca Raton)

Guests who book Rove rentals in Palm Beach County and stay 182 nights or fewer will see these taxes added to their reservation; Rove collects them at checkout and remits them on the owner’s behalf:

Florida State Sales Tax – 6%
Palm Beach County Infrastructure Surtax – 1%
Palm Beach County Tourist Development (“Bed”) Tax – 6%

Rove files the combined 7% state + surtax with the Florida Department of Revenue (DOR) and the 6% Tourist Development Tax through the Palm Beach County Tax Collector. Therefore state and local taxes in Palm Beach Country are 13% on reservations less than 182 nights.

Rove’s Approach to Tax Reporting in Broward County (Fort Lauderdale, Hollywood, Pompano Beach)

Guests who book Rove rentals in Broward County and stay 182 nights or fewer will see these taxes added to their reservation; Rove collects them at checkout and remits them on the owner’s behalf:

Florida State Sales Tax – 6%
Broward County Local Surtax – 1%
Broward County Tourist Development Tax – 6%

Rove files the combined 7% state + surtax with the Florida Department of Revenue (DOR) and the 6% Tourist Development Tax through the Broward Records, Taxes & Treasury Department. Therefore state and local taxes in Broward County are 13% on reservations less than 182 nights.

Rove’s Approach to Tax Reporting in Miami-Dade County (Miami, Coral Gables, Doral)

Guests who book Rove rentals in Miami-Dade County and stay 182 nights or fewer will see these taxes added to their reservation; Rove collects them at checkout and remits them on the owner’s behalf:

Florida State Sales Tax – 6%
Miami-Dade County Local Surtax – 1%
Miami-Dade Tourist Taxes – 6% total
- Convention Development Tax (3%)
- Tourist Development Tax (2%)
- Professional Sports Franchise Facility Tax (1%)

Rove files the combined 7 % state + surtax with the Florida Department of Revenue (DOR) and the 6 % Tourist Development Tax through the Miami-Dade Tax Collector. Therefore state and local taxes in Miami-Dade Country are 13% on reservations less than 182 nights.

Please note homes located in Miami Beach (zip codes 33109, 33139, 33140, 33141), Surfside (33154, north of 87th St) and Bal Harbour (also 33154, north of 96th St) are subject to special local tax rates. The following taxes are in addition to the 7% state + surtax for a total tax rate of 11% in Surf Side, 11% in Bal Harbour and 14% in Miami Beach on reservations less than 182 nights.

Surfside Tourist Taxes – 4% total
- Town Resort Tax (4%)
Bal Harbour Tourist Taxes – 4% total
- Town Resort Tax (4%)
Miami Beach Tourist Tax - 7% total
- City Resort Tax (4%)
- Convention Development Tax (3%)

A. Host Obligations – Florida

Under Fla. Stat. § 509.241, Fla. Stat. § 212.13(2)(b), and county / municipal vacation-rental ordinances, a homeowner who offers a Florida short-term rental through Rove must:

Hold and renew a valid Florida DBPR vacation-rental license every year and keep the license in good standing.
Secure and maintain all local permits before advertising the property.
Provide Rove with current license, BTR, and permit numbers and promptly supply renewal proof or updated documents whenever they change.
Designate a 24/7 local contact able to respond on-site within the time limit set by the city (60 minutes) and keep that contact information up to date with both the city and Rove.
Owners are strongly encouraged to consult a qualified tax professional to identify any additional obligations (e.g., property tax, tangible personal-property tax, federal income tax, or documentary-stamp tax on long leases) that may apply beyond the state and local taxes Rove collects and remits for platform bookings.

B. Rove Obligations – Florida

Under Fla. Stat. § 212.13(2)(b) (dealer recordkeeping), § 509.241(1)(c) (license display), and § 509.244 (Vacation-Rental Information System, effective Jan 1 2026), a booking service must:

Collect and keep records for 3 years after the return’s due date on every Florida short-term stay it facilitates, including:
- Dates of stay and guest count
- Total rent and fees charged
- Host’s legal name, DBPR vacation-rental license number, and any local registration/BTR number.
Display the valid DBPR license number in every advertisement, listing page, and rental agreement.

Remove or block a listing within 15 business days if the license or local registration is suspended, revoked, not renewed, or otherwise invalid.

[1] See Short-Term Rental Registration, NYC 311, https://portal.311.nyc.gov/article/?kanumber=KA-03559.

Take note, there are significant penalties for failure to register, including but not limited to revocation of the owner’s registration, and barring the owner from registering for 12 months.

New York’s STR registry requires Rove to collect and report certain data regarding STRs in New York State. Rove will collect data related to all STR unit guest stays facilitated by Rove within the state, and will report such information to the State of New York. This information will be reported by Rove to the State and/or County, as applicable, in accordance with any reporting obligations. By listing through Rove, property owners and hosts consent to Rove collecting and producing this data to the applicable County and the State of New York. Property owners and each listed unit must also have a current registration with the applicable county once the registry becomes available, and will be required to provide registration information to Rove for reporting purposes.

For more information on the registry requirements and tax implications on short term rentals in the State of New York, see Senate Bill S820, and consult with your attorney and tax advisor if there are any questions.

Last updated July 29, 2025. The foregoing materials have been prepared and provided for general information purposes only. The information presented does not constitute and is not intended to be legal or tax advice, may not be current, and is subject to change without notice. We do not represent or warrant that such information is or will be always up-to-date, complete, or accurate. Rove will make efforts to update information as it becomes available, but you agree that we are not liable to you or others, in any way or for any damages of any kind or under any theory, arising from this site, or your access to or use of or reliance on the information in or through this site.