Instructions For Form Nyc-Htx - Hotel Tax Quarterly Return Page 3
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3Instructions for Form NYC-HTX
Page 3
3) Where the rent covers a term longer than
Also, you are authorizing the preparer to:
regulation, provided a detailed explanation
one day, the rent per day is computed by
Give the Department any information
is attached to the return.
dividing the rent for the term by the total
missing from your return,
LINE 16 - INTEREST
number of days in the term.
Call the Department for information about
If the tax is not paid on or before the due date,
4) Where the price of meals (meal plan not
the processing of your return or the status
interest must be paid on the amount of the
optional) is included in the full day room
of your refund or payment(s), and
underpayment from the due date to the date
rent, the full day room rent is to be adjusted
paid. For information as to the applicable rate
Respond to certain notices that you have
in accordance with the following schedule.
of interest call Customer Assistance at: (212)
shared with the preparer about math errors,
504-4036. Interest amounting to less than $1
If the total
The portion of the total
offsets, and return preparation. The notices
need not be paid.
charge includes:
charges subject to tax is:
will not be sent to the preparer.
____________________________________________
Breakfast, Lunch, Dinner
50 %
...........................................................
LINE 17 - PENALTY
You are not authorizing the preparer to
Lunch, Dinner
60 %
..............................................................................................
a) If you fail to file a return when due, add to
receive any refund check, bind you to
Breakfast, Dinner
60 %
..................................................................................
the tax (less any payments made on or
anything (including any additional tax
Breakfast, Lunch
70 %
......................................................................................
before the due date) 5% for each month or
liability), or otherwise represent you before
Dinner
75 %
.....................................................................................................................
partial month the form is late, up to 25%,
the Department. The authorization cannot
Lunch
85 %
....................................................................................................................
unless the failure is due to reasonable
be revoked, however, the authorization will
Breakfast
85 %
.............................................................................................................
cause.
automatically expire twelve (12) months
after the due date (without regard to any
5) Where the price of meals (optional meal
b) If the return is filed more than 60 days late,
extensions) for filing this return. Failure to
plan) is included in the full day room rent,
the above late filing penalty will not be less
check the box will be deemed a denial of
the full day room rent is to be reduced by
than the lesser of 1) $100 or 2) 100% of the
authority.
the price of the meals.
amount required to be shown an the return
less any payment or credits claimed.
6) Where the exclusive use of a room is
secured by a person as an incident to the
SPECIFIC INSTRUCTIONS
c) If you fail to pay the tax shown on the return
furnishing by the operator of food and/or
by the prescribed filing date, add to the tax
LINES b AND c -
drink to be served in such room, the use
(less any payments made) 1/2% for each
For operators of furnished apartments or other
constitutes a taxable occupancy, and any
month or partial month the payment is late
furnished living units located at different street
separate charge for rent for the occupancy
up to 25%, unless the failure is due to
addresses, enter on this line and line c the
is subject to tax. If no separate charge for
reasonable cause.
number of rooms in all locations.
the room is made to the person, 20% of the
d) The total of the additional charges in (a) and
total charge to the guests for the food
(c) may not exceed 5% for any one month
SCHEDULE A - COMPUTATION OF TAX
and/or drink is attributable to the use of the
except as provided in (b).
room by the person, and taxable as rent. If
LINE A - PAYMENT
If you claim not to be liable for these
the charge to the guests is less than a
Enter the amount of payment remitted with
additional charges, a statement in support of
minimum amount guaranteed by such
this return.
your claim should be attached to the return.
person, 20% of the guaranteed minimum
LINES 1 TO 4 - RENT CATEGORIES
shall be attributable to the use of the room
Additional penalties may be imposed on any
Enter in the proper lines for each rental
by such person and is taxable as rent.
underpayment of the tax due to negligence
category the total number of taxable
or fraud. Officers of a corporate operator
occupancies of rooms or apartments during the
EXEMPTIONS
and partners in a partnership that is an
period covered by the return.
The following persons are exempt from
operator are personally liable for the tax
payment of the tax as hotel occupants: (a)
collected or required to be collected by the
LINE 5 - ADDITIONAL TAX DUE
permanent resident as defined above, and (b)
corporation or partnership and are subject
Enter the total amount of rents or charges for
organizations and associations exempt from the
to the above penalties.
taxable occupancies during this tax period.
State and City Sales Tax on hotel room rents as
Multiply this by the tax rate, which for periods
LINE 18 - TOTAL REMITTANCE DUE
described in Tax Law section 1116(a), including
on or after Dec. 1, 1994 is 5%.
Add lines 13, 16 and 17 to obtain the total
the federal government, the State and City of
amount due. Make your check payable to the
New York, or any agency thereof, and certain
LINE 7 - TOTAL TAX COLLECTED
order of:
nonprofit organizations. A person or entity
Enter the amount of tax collected or required
claiming exemption other than as a permanent
to be collected according to the hotel’s books
NYC Department of Finance
resident must submit to the hotel operator a
and records.
New York State Sales Tax exemption certificate
PRIVACY ACT NOTIFICATION
LINE 9 - REFUNDS AND/OR CREDITS
to obtain this exemption.
The Federal Privacy Act of 1974, as amended, requires
Enter the sum of the following and attach a
agencies requesting Social Security Numbers to inform
schedule to the return and explain on a rider:
individuals from whom they seek this information as to
Preparer Authorization: If you want to allow
whether compliance with the request is voluntary or
the Department of Finance to discuss your
a) any amount of tax paid to the Department of
mandatory, why the request is being made and how the
return with the paid preparer who signed it, you
Finance in the preceding period and
information will be used. The disclosure of Social Security
Numbers for taxpayers is mandatory and is required by
must check the "yes" box in the signature area
refunded in the current period to a person
section 11-102.1 of the Administrative Code of the City of New
of the return. This authorization applies only to
who has become a permanent resident;
York. Such numbers disclosed on any report or return are
the individual whose signature appears in the
requested for tax administration purposes and will be used to
b) any amount of tax paid to the Department of
facilitate the processing of tax returns and to establish and
"Preparer's Use Only" section of your return. It
Finance with respect to rent that has been
maintain a uniform system for identifying taxpayers who are
does not apply to the firm, if any, shown in that
determined to be worthless, but only if the
or may be subject to taxes administered and collected by the
section. By checking the "Yes" box, you are
Department of Finance, and, as may be required by law, or
refund is requested within one year from the
authorizing the Department of Finance to call
when the taxpayer gives written authorization to the
date of payment; and
Department of Finance for another department, person,
the preparer to answer any questions that may
agency or entity to have access (limited or otherwise) to the
c) any other credit allowable by law or
arise during the processing of your return.
information contained in his or her return.
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