The Hotel Room Occupancy Tax must be paid on the occupancy, or the right of occupancy, of a room or rooms in a hotel. A "hotel" includes an apartment, hotel, motel, boardinghouse, bed-and-breakfast, bungalow, or club, whether or not meals are served. The occupant of any room or rooms in a hotel must pay the tax.
Hotel operators and remarketers (when a room has been purchased through a re-seller) collect the tax from the occupant. Rooms, apartments or units rented to occupants on fewer than three occasions per year will not be subject to the tax. Rooms, apartments or units rented to occupants for not more than 14 days total during a year will not be subject to the tax.
Permanent residents (who occupy a room for at least 180 consecutive days) are exempt from the tax.
Occupancies by certain individuals and organizations are exempt from Hotel Tax imposed on rent for hotel occupancy. These exempt individuals and organizations include, but are not limited to;
- A permanent resident (one who occupies a room for at least 180 consecutive days;
- New York State, a political subdivision of the State, or a public benefit corporation;
- The United States;
- The United Nations;
- A not-for-profit organization that was formed and operated exclusively for religious, charitable or educational purposes, or for the prevention of cruelty to children or animals.
Every operator of a hotel or small facility must file a Certificate of Registration with the Department of Finance. They will receive a Certificate of Authority allowing the operator to collect the Hotel Room Occupancy Tax.
Every operator as described above is required to file a Tax Return. Quarterly returns must be filed for each property covering the three-month period ending on the last day of August, November, February and May of each calendar year. The return must be filed within 20 days of the end of each quarter. Effective for periods beginning on and after September 1, 2004: Operators can file a tax return on an annual basis if their hotel has fewer than ten (10) rooms (small facilities) or ten (10) furnished apartments. This return will be due on March 20th of each year covering the prior period of March 1st to the last day of February.
An operator subject to the tax should file a single tax return for furnished apartments or living units for single-families located at multiple addresses, but registered under a single certificate. A schedule should be attached listing the location of each apartment or living unit. Returns should be mailed to the following address: NYC Department of Finance CRT Tax Return Unit PO Box 5160 Kingston NY 12402-5160
NYC Department of Finance (DOF)
Hotel Room Occupancy Tax
PO Box 5160
Kingston, NY 12402-5160
For further assistance, please call 311 and ask for: Finance - Hotel Occupancy Tax