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Hotel Occupancy Tax

Finance
Heidi Seelbach, Commissioner

 

The Commissioner of Finance is responsible for the collection of hotel occupancy taxes imposed on the occupancy of hotel rooms, as authorized by Charter 208 of the Laws of 1983 – Local Law 11 of 1983 as Amended and Extended (.pdf).

Each hotel, motel, bed & breakfast, boarding house, conference center or tourist home, which is used for the lodging of guests, must be registered with the Commissioner of Finance ( (Certificate of Registration (.pdf)). An I.D. number will be assigned and the operator will be supplied with forms, instructions and a Certificate of Authority, which is to be prominently displayed.

Effective March 1, 2017, Airbnb will begin collecting and remitting Occupancy taxes on behalf of all hosts for all bookings on the Airbnb platform.  Please see the attached Frequently Asked Questions (.pdf)  for more information regarding hosts responsibilities.

Effective October 1, 2004, the Hotel Occupancy Tax is 4%.  The four percent (4%) occupancy tax shall be paid by the occupant to the operator as trustee of the County.  Hosts are responsible for collecting Occupancy Tax and remitting to the Department of Finance on rentals  booked through other methods or platforms.

Every operator/host shall file with the Commissioner of Finance a Return of Tax on Occupancy of Hotel Rooms (.pdf) for the periods ending March 31st, June 30th, September 30th and December 31st of each year.  Returns are due within twenty (20) days from the end of the period covered.  If returns are not filed and taxes not remitted by the due date, penalties and interest are incurred.

 


 

 

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