Instructions For Form Nyc-Htx - Hotel Tax Quarterly Return

Instr 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

GE N E R A L IN F O R M A T I O N

accommodations accompanying the use and

for the purpose of obtaining a certificate of authority

possession of the room or rooms. There is an

empowering the operator to collect the tax. In case

“occupancy” of a room whether or not the person

of operators commencing business or opening new

NOTE: This form may be filed, and payment made,

entitled to the use or possession of the room actually

hotels, a certificate of registration must be filed

electronically. For information on e-filing or

uses or possesses it.

within three days after the commencement or

payment, you may contact the Department of

opening.

Finance through the following website:

- Permanent Resident

nyc.gov/finance

Every operator who operates more than one hotel is

Except as otherwise provided here, a person is a

required to obtain a certificate of authority for each

“permanent resident” as of a given date if he/she has

DEFINITIONS

establishment. The certificate of authority must be

had the right to occupy a room or rooms in a

The Department of Finance adopted rules

NOTE:

prominently displayed by the operator in a manner

particular hotel for the 180 consecutive days

clarifying the application of the tax where rooms are

that it may be seen and come to the notice of all

preceding such date. A person who enters into an

sublet or resold by someone other than the original

occupants and persons seeking occupancy.

agreement for occupancy for 180 consecutive days or

hotel operator. Generally, under the new rules, for

more does not become a “permanent resident” under

WHEN AND WHERE TO FILE

periods beginning on and after June 1, 2002, the tax

the law until he/she has been an occupant for 180

Every operator as defined above is required to file

will apply to the occupancy of a room by the original

consecutive days, and the operator is liable for the

returns. Quarterly returns must be filed for each

occupant of the room even if that person sublets or

collection of the tax until such occupancy for 180

establishment for each three-month period ending

resells the room. For further information, see Title

consecutive days has been completed.

on the last days of August, November, February and

19 Rules of the City of New York §12-01 as amended

The amendments to the rules noted above clarified

May of each tax year and must be filed within 20

July 25, 2001.

the definition of a permanent resident to provide

days of the end of the period they cover. The return

- Rent

that, in determining the number of days of

should be mailed to the following address:

The consideration received for occupancy valued in

consecutive occupancy, any day on which a person

NYC Department of Finance

money whether received in money or otherwise,

occupying the room sublets or otherwise contracts

P. O. Box 5160

including receipts, cash, credits, and property or

away that person's right to occupy the room will not

Kingston, NY 12402-5160

services of any kind or nature, and also any amount

be taken into account.

for which credit is allowed by the operator to the

Note: The Department has proposed rules allowing

Certain hotel occupants can obtain permanent

occupant, without any deductions.

certain small hotel operators to file on an annual,

resident status on a tentative basis prior to the

rather than quarterly, basis for periods beginning

completion of 180 consecutive days of occupancy.

- Operator

September 1, 2004. For updated information

To obtain tentative permanent resident status, an

An “operator” is any individual, partnership, society,

regarding the status of those proposed rules, check

occupant must request a lease from the hotel

association, joint stock company, corporation, estate,

the Department's website at

operator pursuant to the provisions of Section 2522.5

receiver, trustee, assignee, referee, or any other

of the rent stabilization regulations promulgated by

An operator who terminates the business must file a

person acting in a fiduciary or representative

the New York State Division of Housing and

final return within 20 days from the date the business

capacity, whether appointed by a court or otherwise,

Community Renewal. Where the occupant has

was terminated. If the business was sold, the

and any combination of individuals operating a hotel

requested such a lease, the hotel operator should not

purchaser must also file a return covering the period

in the City of New York, including but not limited to

collect the tax for any day, starting on the date the

beginning on the date of purchase.

the owner or proprietor of such premises, lessee,

lease was requested, which falls within a period of

sublessee, mortgagee in possession, licensee, or any

IMPOSITION OF TAX

continuous occupancy by the tenant. However, if

other person operating the hotel.

The tax is in addition to sales taxes imposed by the

the tenant does not complete 180 days of continuous

- Hotel

State of New York and the City of New York on the

occupancy, any taxes not previously collected

occupancy of hotel rooms based on a percentage of

A “hotel” is any building or portion thereof which is

become immediately due and payable and are to be

regularly used and kept open for the lodging of

the rent.

collected by the hotel operator. The rules described

guests. The term “hotel” includes apartment hotels,

in this paragraph apply with respect to leases

1) This tax must be paid for every occupancy of

motels, boarding houses, lodging houses and clubs,

requested on or after September 1, 1990.

each room in a hotel in the City of New York at

whether or not meals are served.

the following rates:

- Room

A hotel includes making one or more rooms in a

A “room” includes any portion of a hotel, other than a

If the rent per full day

The tax per day is:

property owned by an individual available to guests

bathroom or lavatory, whether used for dwelling,

for the room is:

_____________________________________________

for compensation on a regular basis and also

commercial or any other purposes, except : (1) A

$10 or more, but less than $20

$ 0.50

..................................................

includes renting to guests more than one room in a

place of assembly as defined in the NYC

$20 or more, but less than $30

$ 1.00

.................................................

dwelling place ordinarily occupied by a person as his

Administrative Code (Refer to Title 19 Rules of the

$30 or more, but less than $40

$ 1.50

.................................................

or her residence.

City of New York Section 12-01.); (2) A store, stand

$40 or more

$ 2.00

........................................................................................................

Note: The Department has proposed rules

or counter to which access is had directly from

establishing a minimum level of rental activity below

public thoroughfares or street or mezzanine lobbies;

2) An additional charge is imposed for taxable

which an operator will not be considered to be

(3) A lobby, public dining room or other public room

occupancies based on a percentage of the rent.

offering accommodations to guests and therefore will

used for a private purpose.

(Refer to instructions for line 5.)

not be required to collect the tax. For updated

The term “room” also includes a kitchenette,

3) Where a room occupancy is for less than a full

information regarding the status of those proposed

provided that (a) it is a walk-in area, enclosed by

day and a person pays less than the rent for a full

rules, check the Department's website at

walls, with one or more doorways, archways, or

day, the tax is the same amount as would be due

other openings, (b) it is supplied with a cooking

for a full day at the rate for a full day.

Beginning December 1, 2003, rentals of

appliance, including, but not limited to, a range,

4) Where the rent covers a term longer than one

furnished living units intended for single-family

microwave or convection oven, or hot plate, and (c) it

day, the rent per day is computed by dividing the

occupancy to guests on a transient basis will be

contains at least one item from each of two of the

rent for the term by the total number of days in

subject to the tax regardless of whether the

following three categories:

the term.

rental is for a period of one week or more. The

(1)

a sink with running water, or dishwasher

5) Where the price of meals (meal plan not

exemption for such rentals for one week or

(2)

a refrigerator

optional) is included in the full day room rent,

more has been repealed.

(3)

a cabinet, counter top, or table

the full day room rent is to be adjusted in

- Occupancy

REGISTRATION

accordance with the schedule on the following

“Occupancy” is the use or possession of any room or

Every operator of a hotel must file with the

page:

rooms in a hotel, or the right to the use or

Department of Finance a certificate of registration on

possession of the furnishings or to the services and

the form prescribed by the Department of Finance

Instructions For Form Nyc-Htx - Hotel Tax Quarterly Return - 2005

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