Instructions For Form Nyc-Htx - Hotel Tax Quarterly Return
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3Instr uctions for For m NYC-HTX
F I N A N C E
NEW YORK
H o t e l T a x Q u a r t e r l y R e t u r n
collect the tax even if it falls below the threshold
otherwise, including receipts, cash, credits,
GE N E R A L IN F O R M A T I O N
in a later period. However, if a facility, once
and property or services of any kind or nature,
registered, falls below the threshold for a period
and also any amount for which credit is
IMPOSITION OF TAX
of three consecutive years, the facility is not
allowed by the operator to the occupant,
The New York City Hotel Room Occupancy
considered a hotel and is not required to file.
without any deductions.
Tax is separate from and in addition to sales
For further information, see Title 19 Rules of the
taxes imposed by the State of New York and
City of New York §12-01, definition of "hotel",
- Operator
the City of New York on the occupancy of hotel
effective February 19, 2005.
An “operator” is any individual, partnership,
rooms and consists of a percentage of the rent
society, association, joint stock company,
plus a flat amount per day. This tax must be
CHANGE IN FILING REQUIREMENTS
corporation, estate, receiver, trustee, assignee,
collected for every occupancy of each room in
FOR SMALL OPERATORS: Effective for
referee, or any other person acting in a fiduciary
a hotel in the City of New York except as
periods beginning on and after September 1,
or representative capacity, whether appointed
provided below.
2004, operators of hotels having fewer than ten
by a court or otherwise, and any combination of
(10) rooms and operators of fewer than ten
individuals operating a hotel in the City of New
HIGHLIGHTS OF RECENT RULE
(10) furnished apartments or furnished living
York, including but not limited to the owner or
CHANGES
units may file their returns on an annual basis
proprietor of such premises, lessee, sublessee,
The Department of Finance recently adopted a
covering the twelve-month period ending on
mortgagee in possession, licensee, or any other
number of new rules affecting the application of
the last day of February. That return will be
person operating the hotel.
the New York City Hotel Room Occupancy Tax.
due on the subsequent March 20 each year.
For further information, see Title 19 Rules of
- Hotel
REPEAL OF "BUNGALOW" EXCEPTION:
the City of New York §12-06 effective February
For purposes of the tax, “hotel” is any building
Effective December 1, 2003, rentals to
19, 2005.
or portion thereof that is regularly used and
occupants, other than permanent residents, of
kept open for the lodging of occupants. The
furnished apartments or other furnished living
RESELLERS OF ROOMS: Where rooms
term “hotel” includes apartment hotels, motels,
units intended for single family use are subject
are sublet or resold by someone other than the
boarding houses, lodging houses and clubs,
to the tax regardless of whether the rental is
original hotel operator, for periods beginning
whether or not meals are served. The rental to
for periods of one week or more and
on and after June 1, 2002, the tax will apply to
occupants, other than permanent residents, of
regardless of whether meals, maid service or
the occupancy of a room by the original
furnished apartments or other furnished living
other common hotel services are provided.
occupant of the room even if that person
units to intended for single-family use is
For further information, see Title 19 Rules of
sublets or resells the room. The tax generally
considered a hotel. A hotel includes making
the City of New York §12-01, definition of
will apply to the room rent payable by the
one or more rooms in a property owned by an
"hotel" effective November 29, 2003.
original occupant. These rules also clarified
individual available to guests for compensation
the definition of a permanent resident (see
on a regular basis and also includes renting to
DE MINIMIS ACTIVITY RULE: Effective
below) to provide that, in determining the
guests more than one room in a dwelling place
September 1, 2004, a facility will not be
number of days of consecutive occupancy, any
ordinarily occupied by a person as his or her
considered a hotel (see definition below)
day on which a person occupying the room
residence. See "Highlights of Recent Rule
required to collect the tax if, during any four
sublets or otherwise contracts away that
Changes" above.
consecutive tax quarters or any twelve-month
person's right to occupy the room will not be
period ending on the last day of February,
taken into account. For further information,
- Occupancy
rooms, apartments or units are rented to
see Title 19 Rules of the City of New York §12-
“Occupancy” is the use or possession of any
occupants on fewer than three occasions or for
01 effective July 25, 2001.
room or rooms in a hotel, or the right to the
not more than 14 days in the aggregate. Rentals
use or possession of the furnishings or to the
of rooms in a single building will be aggregated
NOTE: Effective for periods beginning on and
services and accommodations accompanying
and rentals of apartments and living units in one
after April 1, 2005, New York State has enacted
the use and possession of the room or rooms.
or more buildings owned or leased by the same
a Convention Center Hotel Unit Fee of $1.50
There is an “occupancy” of a room whether or
operator will be aggregated. Rentals under a
per hotel unit per day. The fee is required to be
not the person entitled to the use or possession
single contract for one or more consecutive days
collected by hotels within the City. This fee is
of the room actually uses or possesses it.
will be considered a single occasion, however, if
not part of the New York City Hotel Room
a single contract provides for a rental for non-
Occupancy Tax. The new fee is to be
- Permanent Resident
consecutive days, each period of consecutive
collected and administered by the New York
Except as otherwise provided below, a person
days will be considered a single occasion. If a
State Department of Taxation & Finance in the
is a “permanent resident” as of a given date if
room, apartment or unit is sublet or the right to
same manner as the Sales Tax on hotel rooms.
he/she has had the right to occupy a room or
occupy the room, apartment or unit is sold or
Additional information is available on their
rooms in a particular hotel for the 180
subcontracted to another person, each separate
website at:
consecutive days preceding that date. See
sublet or subcontract for a period of consecutive
"Highlights of Recent Rule Changes - Reseller
days will be considered a separate occasion.
of Rooms” above for recent changes related to
Rentals to permanent residents (see definition
the definition of a permanent resident. A
DEFINITIONS
below) will not be included in the number of
person who enters into an agreement for
occasions or days of rentals for this purpose.
occupancy for 180 consecutive days or more
- Rent
Once a facility is required to register and collect
does not become a “permanent resident” under
The consideration received for occupancy
the tax because it exceeds the de minimis
the law until he/she has been an occupant for
valued in money whether received in money or
thresholds during a period, it must continue to
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