Htxb Certificate Of Registration Template (Page 2 of 2) in pdf

GENERAL INFORMATION FOR CERTIFICATE OF REGISTRATION

PERTAINING TO HOTEL ROOM OCCUPANCY TAX FOR HOTEL AND SMALL FACILITY OPERATORS AND ROOM REMARKETERS

Highlights of Recent Law Changes

Local Law 43 of 2009 amended the New York City Hotel Room Occupancy Tax (“HROT”), effective September 1, 2009, to

require “Room Remarketers” to collect the HROT on the rent received from the occupant of the room determined based on the

rent that the Hotel Remarketer receives from the occupant. In such a transaction, the Room Remarketer shall collect the HROT

and then remit to the operator that portion of the tax that is determined based on the net rent, and the operator shall pay that portion

of the tax to the Department of Finance. The Room Remarketer is responsible for remitting the portion of the tax that is determined

based upon the additional rent, i.e., the difference between the rent collected and the net rent, to the Department of Finance.

For purposes of the above law, a Rent Remarketer is defined as “any person, excluding the operator, having any right, access,

ability or authority, through an internet transaction or any other means whatsoever, to offer, reserve, book arrange for, remarket,

distribute, broker, resell, or facilitate the transfer of rooms the occupancy of which is subject to tax” under the HROT.

“Net rent” is defined under the new law as the rent received by an operator from a Room Remarketer.

“Additional rent” is defined under the new law as the excess of the rent received from an occupant by a room remarketer

over the net rent.

Section 11-2514 of the Administrative Code has been amended by the new local law to require Room Remarketers to

register with the Department of Finance within three days of the effective date of Local Law 43 of 2009 if they are doing

business on the effective date or within three days of commencing business.

For further information, see Local Law 43 of 2009

OPERATOR

seeking occupancy. A Room Remarketer marketing rooms on

An operator is any individual, partnership, society, association,

the internet must post the certificate of authority on its website.

joint stock company, corporation, estate, receiver, trustee,

WHO MAY USE THIS FORM?

assignee, referee, or any other person acting in a fiduciary or

This registration form may be used by owners or operators of

representative capacity, whether appointed by a court or

the following facilities used or offered for the lodging of guests.

otherwise, and any combination of individuals operating a hotel

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

Facilities of 10 or more furnished apartments or other

proprietor of such premises, lessee, sub lessee, mortgagee in

furnished living units or hotels having 10 or more rooms.

possession, licensee, or any other person operating the hotel.

Facilities having fewer than 10 rooms or 10 furnished

apartments or furnished living units.

An operator of a small facility is any individual who owns a bed

& breakfast, furnished apartment or other furnished living unit

A "room" includes any portion of a hotel or small facility, other than

that includes a dwelling place ordinarily occupied by a person

a bathroom or lavatory, whether used for dwelling, commercial or

as his or her own dwelling and is intended for single-family

any other purposes, except: (1) A place of assembly as defined

occupancy that is regularly used and offered for the lodging of

in the NYC Administrative Code (See, Title 19 Rules of the City of

guests for consideration regardless of whether services such

New York §12-01); (2) A store, stand or counter accessible directly

as meals, telephone or linen services are provided.

from public thoroughfares or street or mezzanine lobbies; (3) A

lobby, public dining room or other public room used for a private

REGISTRATION

purpose. A "room" also includes a kitchenette.

Every operator of a hotel or small facility or room remarketer

must file a certificate of registration with the Department of

Enter all identifying information: If the taxpayer is an individual,

Finance on the form prescribed by that agency for the purpose

enter the taxpayer name: last name, first name, and middle initial.

of obtaining a certificate of authority empowering the operator

Room Remarketers: Use this form but complete

to collect the tax. In the case of operators and room

remarketers commencing business or opening new hotels, a

only Section II and the Certification.

certificate of registration must be filed within three days after

the commencement or opening. Call 212-232-1264/65 to obtain

WHERE TO FILE

the form. Every operator who operates more than one hotel or

small facility is required to obtain a certificate of authority for

NYC Department of Finance

each establishment. The certificate of authority must be

Automated Tax Processing Unit, Hotel Tax Section

prominently displayed by the operator in a manner that it may

59 Maiden Lane, 18th Floor,

be seen and come to the notice of all occupants and persons

New York, NY 10038

PRIVACY ACT NOTIFICATION: The Federal Privacy Act of 1974, as amended, requires agencies requesting Social Security Numbers to inform individuals from whom they

seek this information as to whether compliance with the request is voluntary or mandatory, why the request is being made and how the information will be used. The

disclosure of Social Security Numbers for taxpayers is mandatory and is required by section 11-102.1 of the Administrative Code of the City of New York. Such numbers

disclosed on any report or return are requested for tax administration purposes and will be used in the processing of tax returns and to establish and maintain a uniform

system for identifying taxpayers who are or may be subject to taxes administered by the Department of Finance, as may be required by law, or when the taxpayer gives

written authorization to the Department for another person, agency or entity to have access (limited or otherwise) to the information contained in his or her return.

Htxb Certificate Of Registration Template Page 2

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