You can only host in your primary residence, and you must be present during the stay for rentals under 30 days.

` }, "Taxes": { title: "Taxes", content: `

Occupancy Tax

Short-term rentals are subject to New York City's hotel room occupancy tax. In addition, New York State imposes a sales tax.

Platforms like Airbnb may collect and remit these taxes on behalf of hosts.

` }, "Zoning & Building Codes": { title: "Zoning & Building Codes", content: `

Multiple Dwelling Law

It is generally illegal to rent out an entire apartment for less than 30 days in a building with three or more units, even if you own it.

Prohibited Buildings List

OSE maintains a list of buildings where short-term rentals are prohibited.

` } }, "san francisco": { "Licensing & Registration": { title: "Licensing & Registration", content: `

Short-Term Rental Registration

Hosts must register with the Office of Short-Term Rentals and obtain a registration certificate. The registration number must be displayed on all listings.

Primary Residence Requirement

Only permanent residents of San Francisco can host short-term rentals in their primary residence.

` }, "Rental Caps": { title: "Rental Caps", content: `

90-Day Annual Limit

Un-hosted rentals (where the host is not present) are limited to a maximum of 90 days per calendar year.

` }, "Taxes": { title: "Taxes", content: `

Transient Occupancy Tax (TOT)

A 14% Transient Occupancy Tax is levied on all short-term rentals (less than 30 nights). Airbnb collects and remits this tax automatically.

` } }, "los angeles": { "Licensing & Registration": { title: "Licensing & Registration", content: `

Home-Sharing Registration

Hosts must register with the city and obtain a registration number. This number must be included in all listings.

Primary Residence Only

Short-term rentals are only permitted in a host's primary residence.

` }, "Rental Caps": { title: "Rental Caps", content: `

120-Day Annual Cap

Hosts are generally limited to 120 days of short-term rentals per year. An extension is possible under certain circumstances through a more complex process.

` }, "Taxes": { title: "Taxes", content: `

Transient Occupancy Tax (TOT)

A 14% Transient Occupancy Tax applies to rentals of 30 days or less. Airbnb collects and remits this tax on behalf of hosts.

` } } }; const searchRegulations = (query) => { loader.style.display = 'flex'; resultsContainer.classList.add('hidden'); pdfDownloadBtn.classList.add('hidden'); setTimeout(() => { const lowerCaseQuery = query.toLowerCase(); const results = regulationsDB[lowerCaseQuery]; loader.style.display = 'none'; if (results) { displayResults(results); resultsContainer.classList.remove('hidden'); pdfDownloadBtn.classList.remove('hidden'); } else { tabsContainer.innerHTML = `

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