Instructions For Form Nyc-Htx - Hotel Tax Quarterly Return Page 2
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3Instructions for Form NYC-HTX
Page 2
180 consecutive days, and the operator is liable
apartments or living units by attaching to the
units may file their returns on an annual basis
for the collection of the tax until that
registration form a schedule showing each
covering the twelve-month period ending on
occupancy for 180 consecutive days has been
apartment and its street address. The
the last day of February. That return will be
completed. However, an occupant can obtain
certificate of authority must be prominently
due on the subsequent March 20 each year.
permanent resident status prior to completing
displayed by the operator in a manner that it
An operator of furnished apartments or other
180 days of consecutive occupancy by
may be seen and come to the notice of all
furnished living units intended for single-family
requesting a lease from the hotel operator
occupants and persons seeking occupancy.
use subject to the tax and located at multiple
pursuant to the provisions of Section 2522.5 of
addresses but registered under a single
the rent stabilization regulations promulgated
Exemption of Nonprofit Operators. An
certificate should file a single return covering
by the New York State Division of Housing and
organization
organized
and
operated
all such apartments or living units by attaching
Community Renewal. Where the occupant has
exclusively for religious, charitable, or
to the return a schedule showing each
requested such a lease, the hotel operator
educational purposes, or for the prevention of
apartment and its street address.
should not collect the tax for any day, starting
cruelty to children or animals, is exempt from
The return should be mailed to the following
on the date the lease was requested, that falls
the obligation to collect the tax as a hotel
address:
within a period of continuous occupancy by the
operator if it carries on its nonprofit activities in
occupant. However, if the occupant does not
premises in which, as part of the activities for
NYC Department of Finance
P. O. Box 5160
complete 180 days of continuous occupancy,
which it was organized, it operates a hotel. To
any taxes not previously collected become
obtain the above exemption as a hotel operator,
Kingston, NY 12402-5160
immediately due and payable and are to be
a nonprofit organization must submit a request
collected by the hotel operator.
for exemption containing the following:
An operator who terminates the business or
falls below the de minimis threshold for three
1. a copy of the organization’s articles of
- Transient Occupant
consecutive years (see, “Highlights of Recent
incorporation or association,
A “transient occupant” is a person entitled to
Rule Changes”) must file a final return within
2. a copy of its by-laws,
20 days from the date the business was
use or possess a hotel room who is not a
“permanent resident” as defined above.
terminated. If the business was sold, the
3. a statement of receipts and disbursements
purchaser must also file a return covering the
for its most recent year,
- Room
period beginning on the date of purchase. If
4. a statement of its assets and liabilities for its
A “room” includes any portion of a hotel, other
you have fewer than ten (10) rooms or
most recent year,
than a bathroom or lavatory, whether used for
fewer than ten (10) furnished apartments
5. a copy of its exemption from federal income
or furnished living units, you may not use
dwelling, commercial or any other purposes,
tax issued by the Internal Revenue Service,
except: (1) A place of assembly as defined in
this form. Use Form NYC-HTXB.
the NYC Administrative Code (See Title 19
6. copies of its federal, state, and City tax
Rules of the City of New York Section 12-01);
ELECTRONIC FILING
returns for the most recent three years, and
(2) A store, stand or counter to which access is
Register for electronic filing. It is an easy,
7. an affidavit of an officer of the organization
had directly from public thoroughfares or
secure and convenient way to file and pay the
stating the following:
street or mezzanine lobbies; (3) A lobby, public
Hotel Tax on-line. For more information log on
a. type of organization
to nyc.gov/nycefile
dining room or other public room used for a
private purpose. The term “room” also includes
b. purpose for which it was organized
a kitchenette, provided that (a) it is a walk-in
COMPUTATION OF TAX
c. a description of its actual activities
area, enclosed by walls, with one or more
1) This tax must be paid for every occupancy of
d. source and disposition of its funds
each room in a hotel in the City of New York
doorways, archways, or other openings, (b) it
is supplied with a cooking appliance, including,
at 5% of the rent charged plus an amount per
e. a statement that none of its net earnings
room per day based on the following table:
but not limited to, a range, microwave or
is credited to surplus nor may inure to
convection oven, or hot plate, and (c) it
the benefit of any shareholder, member
If the rent per full day
The tax per day is:
contains at least one item from each of two of
or individual, and
for the room is:
_____________________________________________
the following three categories: (1) a sink with
f. such other facts as may be relevant to its
$10 or more, but less than $20
$ 0.50
..................................................
running water, or dishwasher; (2) a
$20 or more, but less than $30
$ 1.00
application.
.................................................
refrigerator; (3) a cabinet, counter top, or table.
$30 or more, but less than $40
$ 1.50
.................................................
The application should be submitted to:
$40 or more
$ 2.00
........................................................................................................
REGISTRATION
In using the table, where an amount of rent is
New York City Dept. of Finance
Every operator of a hotel must file with the
Exemption Processing Section
charged for more than one room, whether or
Department of Finance a certificate of
not a suite, if such rooms are not otherwise
59 Maiden Lane, 20th Floor
registration on the form prescribed by the
New York, NY 10038
rented separately, the daily rent per room is
Department of Finance for the purpose of
to be determined by dividing the entire rent
obtaining a certificate of authority empowering
WHEN AND WHERE TO FILE
by the number of rooms for which the
the operator to collect the tax. In the case of
charge is made (see "room" defined above).
Every operator as defined above is required to
operators commencing business or opening
For example, if the entire charge for a suite
file returns. Quarterly returns must be filed for
new hotels, a certificate of registration must be
each establishment for each three-month
of three rooms is $90 per day, the charge for
filed
within
three
days
after
the
each room is considered to be $30. The per
period ending on the last days of August,
commencement or opening. Every operator
November, February and May of each tax year
room tax is $1.50 plus an additional 5% of the
who operates more than one hotel is required
rent (see instructions for line 5).
and must be filed within 20 days of the end of
to obtain a certificate of authority for each
the period they cover. However, effective for
2) Where a room occupancy is for less than a full
establishment. An operator of furnished
periods beginning on and after September 1,
day and a person pays less than the rent for a
apartments or other furnished living units
2004, operators of hotels having fewer than ten
full day, the tax is the same amount as would
intended for single-family use subject to the tax
(10) rooms and operators of fewer than ten
be due for a full day at the rate for a full day.
and located at multiple addresses may request
(10) furnished apartments or furnished living
a single certificate of authority for all such
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