Transient Occupancy Tax


For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax on the rent charged by the operator.

  • Borough Rate: 4%
  • City Rate: 7%
  • Saxman Rate: 4%
  1. Operator Collection
  2. Filing & Payment of Tax
  3. Failure to File
  4. Reporting is Required
  5. Exemptions

Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. If the operator fails to collect the tax imposed by this chapter, the operator shall be liable for the tax jointly and severally with the transient. The amount of tax shall be separately stated from the amount of rent charged, and each transient shall receive a receipt for payment from the operator.