Instructions For Form Nyc-Htxb - Hotel Tax Return For Use By Small Facility Operators Only
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3Instr uctions for For m NYC-HTXB
F I N A N C E
NEW YORK
Hotel Tax Return For Use by Small Facility Operators Only
GE N E R A L IN F O R M A T I O N
For further information, see Title 19 Rules of the
or representative capacity, whether appointed
City of New York §12-01, definition of "hotel",
by a court or otherwise, and any combination of
IMPOSITION OF TAX
effective February 19, 2005.
individuals operating a hotel in the City of New
The New York City Hotel Room Occupancy
York, including but not limited to the owner or
CHANGE IN FILING REQUIREMENTS
Tax is separate from and in addition to sales
proprietor of such premises, lessee, sublessee,
FOR SMALL OPERATORS: Effective for
taxes imposed by the State of New York and
mortgagee in possession, licensee, or any other
periods beginning on and after September 1,
the City of New York on the occupancy of hotel
person operating the facility.
2004, operators of hotels having fewer than ten
rooms and consists of a percentage of the rent
(10) rooms and operators of fewer than ten (10)
- Hotel
plus a flat amount per day. This tax must be
furnished apartments or furnished living units
For purposes of the tax, “hotel” is any building
collected for every occupancy of each room in
may file their returns on an annual basis
or portion thereof that is regularly used and
a taxable facility in the City of New York except
covering the twelve-month period ending on the
kept open for the lodging of occupants. The
as provided below.
last day of February. That return will be due on
term “hotel” includes apartment hotels, motels,
HIGHLIGHTS OF RECENT RULE CHANGES
the subsequent March 20 each year. For further
boarding houses, lodging houses and clubs,
The Department of Finance recently adopted a
information, see Title 19 Rules of the City of New
whether or not meals are served. The rental to
number of new rules affecting the application of
York §12-06 effective February 19, 2005.
occupants, other than permanent residents, of
the New York City Hotel Room Occupancy Tax.
furnished apartments or other furnished living
RESELLERS OF ROOMS: Where rooms are
units to intended for single-family use is
REPEAL OF "BUNGALOW" EXCEPTION:
sublet or resold by someone other than the
considered a hotel. A hotel includes making
Effective December 1, 2003, rentals to
original operator, for periods beginning on and
one or more rooms in a property owned by an
occupants, other than permanent residents, of
after June 1, 2002, the tax will apply to the
individual available to guests for compensation
furnished apartments or other furnished living
occupancy of a room by the original occupant of
on a regular basis and also includes renting to
units intended for single family use are subject
the room even if that person sublets or resells
guests more than one room in a dwelling place
to the tax regardless of whether the rental is
the room. The tax generally will apply to the
ordinarily occupied by a person as his or her
for periods of one week or more
and
room rent payable by the original occupant.
residence. See "Highlights of Recent Rule
regardless of whether meals, maid service or
These rules also clarified the definition of a
Changes" above.
other common hotel services are provided.
permanent resident (see below) to provide that,
For further information, see Title 19 Rules of
in determining the number of days of
- Occupancy
the City of New York §12-01, definition of
consecutive occupancy, any day on which a
“Occupancy” is the use or possession of any
"hotel" effective November 29, 2003.
person occupying the room sublets or otherwise
room or rooms in a hotel, or the right to the
contracts away that person's right to occupy the
use or possession of the furnishings or to the
DE MINIMIS ACTIVITY RULE: Effective
room will not be taken into account. For further
services and accommodations accompanying
September 1, 2004, a facility will not be
information, see Title 19 Rules of the City of
the use and possession of the room or rooms.
considered a hotel (see definition below)
New York §12-01 effective July 25, 2001.
There is an “occupancy” of a room whether or
required to collect the tax if, during any four
not the person entitled to the use or possession
consecutive tax quarters or any twelve-month
NOTE: Effective for periods beginning on and
of the room actually uses or possesses it.
period ending on the last day of February,
after April 1, 2005, New York State has enacted
rooms, apartments or units are rented to
a Convention Center Hotel Unit Fee of $1.50
- Permanent Resident
occupants on fewer than three occasions or for
per hotel unit per day. The fee is required to be
Except as otherwise provided below, a person is a
not more than 14 days in the aggregate. Rentals
collected by hotels within the City. This fee is
“permanent resident” as of a given date if he/she
of rooms in a single building will be aggregated
not part of the New York City Hotel Room
has had the right to occupy a room or rooms in a
and rentals of apartments and living units in one
Occupancy Tax. The new fee is to be
particular hotel for the 180 consecutive days
or more buildings owned or leased by the same
collected and administered by the New York
preceding that date. See, “Highlights of Recent
operator will be aggregated. Rentals under a
State Department of Taxation & Finance in the
Rule Changes - Resellers of Rooms” above for
single contract for one or more consecutive days
same manner as the Sales Tax on hotel rooms.
recent changes related to the definition of a
will be considered a single occasion, however, if
Additional information is available on their
permanent resident. A person who enters into an
a single contract provides for a rental for non-
website at
agreement for occupancy for 180 consecutive
consecutive days, each period of consecutive
days or more does not become a “permanent
days will be considered a single occasion. If a
resident” under the law until he/she has been an
DEFINITIONS
room, apartment or unit is sublet or the right to
occupant for 180 consecutive days, and the
occupy the room, apartment or unit is sold or
operator is liable for the collection of the tax until
- Rent
subcontracted to another person, each separate
that occupancy for 180 consecutive days has been
The consideration received for occupancy
sublet or subcontract for a period of consecutive
completed. However, an occupant can obtain
valued in money whether received in money or
days will be considered a separate occasion.
permanent resident status prior to completing 180
otherwise, including receipts, cash, credits,
Rentals to permanent residents (see definition
days of consecutive occupancy by requesting a
and property or services of any kind or nature,
below) will not be included in the number of
lease from the hotel operator pursuant to the
and also any amount for which credit is
occasions or days of rentals for this purpose.
provisions of Section 2522.5 of the rent
allowed by the operator to the occupant,
Once a facility is required to register and collect
stabilization regulations promulgated by the New
without any deductions.
the tax because it exceeds the de minimis
York State Division of Housing and Community
thresholds during a period, it must continue to
Renewal. Where the occupant has requested such
- Operator
collect the tax even if it falls below the threshold
a lease, the hotel operator should not collect the
An “operator” is any individual, partnership,
in a later period. However, if a facility, once
tax for any day, starting on the date the lease was
society, association, joint stock company,
registered, falls below the threshold for a period
requested, that falls within a period of continuous
corporation, estate, receiver, trustee, assignee,
of three consecutive years, the facility is not
occupancy by the occupant. However, if the
referee, or any other person acting in a fiduciary
considered a hotel and is not required to file.
occupant does not complete 180 days of
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