This is possible, however, if it were the case the law would be formulated differently to ban all short term visitors who don't pay for a hotel. For the past three years I have stayed in the city for many visits for free with friend - no hotel taxes.
Clearly this practice and "couchsurfing" would have to be banned as well if it was purely to recoup these taxes.
If short term visitors outside of the scope of taxation (i.e. me) were putting a strain on the system because of insufficient collection of hotel taxes, then the city has a number of possible outlets. In Europe, for example, many EU citizens of certain age classes pay far less than non-EU tourists for museums - the same could be done with NY residents vs. non-resident.
This is really to say that if there was an issue, visitors should pay for their costs directly rather than obtusely. If in the process of using a short term rental they consume well above and beyond what the property owner would normally consumer on their own (power, water, gas, services), then the property owner should see a rise in costs and pass these costs back onto renters.
Clearly this practice and "couchsurfing" would have to be banned as well if it was purely to recoup these taxes.
If short term visitors outside of the scope of taxation (i.e. me) were putting a strain on the system because of insufficient collection of hotel taxes, then the city has a number of possible outlets. In Europe, for example, many EU citizens of certain age classes pay far less than non-EU tourists for museums - the same could be done with NY residents vs. non-resident.
This is really to say that if there was an issue, visitors should pay for their costs directly rather than obtusely. If in the process of using a short term rental they consume well above and beyond what the property owner would normally consumer on their own (power, water, gas, services), then the property owner should see a rise in costs and pass these costs back onto renters.