It may have a great view of Manhattan, but this vacation rental sits in parking spaces in Long Island City, Queens, and has no bathroom. And it has a bit of that old car smell.

Still, Jonathan Powley’s listing on Airbnb does have its perks. The views really are fantastic, and at $39 a night ($49 on Fridays and Saturdays), visitors to New York City would be hard pressed to find a cheaper accommodation. The rental, though, is actually a decommissioned yellow cab with a bed in the back.

“People spend anniversaries in there,” Mr. Powley, who lives in Long Island City, said. “It’s very romantic.”

Mr. Powley said the taxi and the motor homes he had previously listed on the vacation rental website were in demand. The taxi was booked for most nights that he made it available, he said, and it had attracted visitors from as far as Singapore and as near as Carroll Gardens in Brooklyn.