Form Nyc-Htx Draft- Hotel Room Occupancy Tax Return Page 3
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5Instructions for Form NyC-hTx
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living units may file their returns on Form NYC-
- Room Remarketer
collected become immediately due and payable
HTXB on an annual basis covering the twelve-
A person who reserves, arranges for, conveys, or
and are to be collected by the hotel operator. A
month period ending on the last day of February.
furnishes occupancy, whether directly or indirectly,
room remarketer is not a permanent resident with
That return will be due on the subsequent March
to an occupant for rent in an amount determined by
respect to a room for which such person has the
20 each year. For further information, see Title
such room remarketer, directly or indirectly, whether
rights of a room remarketer.
19 Rules of the City of New York §§12-06 and
pursuant to a written or other agreement. Such
- Transient Occupant
12-07 effective February 19, 2005.
person’s ability or authority to reserve, arrange for,
A “transient occupant” is a person entitled to use
convey, or furnish occupancy directly or indirectly,
or possess a hotel room who is not a “permanent
PERMANENT RESIDENT:
and to determine rent therefore, are the “rights of a
resident” as defined above.
The definition of a permanent resident (see below)
room remarketer”. A room remarketer is not a
has been clarified to provide that, in determining
permanent resident with respect to a room for which
- Room
the number of days of consecutive occupancy, any
such person has the rights of a room remarketer.
A “room” includes any portion of a hotel, other
day on which a person occupying the room sublets
than a bathroom or lavatory, whether used for
- Occupancy
or otherwise contracts away that person's right to
dwelling, commercial or any other purposes,
“Occupancy” is the use or possession of any room or
occupy the room will not be taken into account.
except: (1) A place of assembly as defined in the
rooms in a hotel, or the right to the use or possession of
For further information, see Title 19 Rules of the
NYC Administrative Code (See Title 19 Rules of
the furnishings or to the services and accommodations
City of New York §12-01 effective July 25, 2001.
____________________________
the City of New York Section 12-01); (2) A store,
accompanying the use and possession of the room or
stand or counter to which access is had directly
rooms. There is an “occupancy” of a room whether or
from public thoroughfares or street or mezzanine
NOTE: Effective for periods beginning on and
not the person entitled to the use or possession of the
lobbies; (3) A lobby, public dining room or other
room actually uses or possesses it. Right to use or
after April 1, 2005, New York State has enacted a
public room used for a private purpose. The term
possession includes the rights of a room remarketer.
Convention Center Hotel Unit Fee of $1.50 per
“room” also includes a kitchenette, provided that
hotel unit per day. The fee is required to be
- Rent
(a) it is a walk-in area, enclosed by walls, with
collected by hotels within the City. This fee is
The consideration received for occupancy valued in
one or more doorways, archways, or other
not part of the New York City Hotel Room
money, whether received in money or otherwise,
openings, (b) it is supplied with a cooking
Occupancy Tax. The new fee is to be collected
including all receipts, cash, credits, and property or
appliance, including, but not limited to, a range,
and administered by the New York State
services of any kind or nature, including any
microwave or convection oven, or hot plate, and
Department of Taxation & Finance in the same
service or other charge or amount required to be
(c) it contains at least one item from each of two
manner as the Sales Tax on hotel rooms.
paid as a condition for occupancy, and also any
of the following three categories: (1) a sink with
Additional information is available on their
amount for which credit is allowed by the operator
running water, or dishwasher; (2) a refrigerator;
website at
____________________________
or room remarketer to the occupant, without any
(3) a cabinet, counter top, or table.
deduction therefrom whatsoever, whether received
REGISTRATION
by the operator or a room remarketer or another
DEFINITIONS
person on behalf of either of them.
Every operator of a hotel and every remarketer
must file with the Department of Finance a
- Permanent Resident
- Hotel
certificate of registration on the form prescribed
Except as otherwise provided below, a person is a
For purposes of the tax, “hotel” is any building or
by the Department of Finance for the purpose of
“permanent resident” as of a given date if he/she
portion thereof that is regularly used and kept open
obtaining a certificate of authority empowering
has had the right to occupy a room or rooms in a
for the lodging of occupants. The term “hotel”
the operator to collect the tax. In the case of
particular hotel for the 180 consecutive days
includes apartment hotels, motels, boarding houses,
operators or remarketers commencing business or
preceding that date. See "Highlights of Recent
lodging houses and clubs, whether or not meals are
opening new hotels, a certificate of registration
Rule Changes - Permanent Resident” above for
served. The rental to occupants, other than
must be filed within three days after the
recent changes related to the definition of a
permanent residents, of furnished apartments or
commencement or opening. Every operator who
permanent resident. A person who enters into an
other furnished living units intended for single-
operates more than one hotel is required to obtain
agreement for occupancy for 180 consecutive
family use is considered a hotel. A hotel includes
a certificate of authority for each establishment.
days or more does not become a “permanent
making one or more rooms in a property owned by
An operator of furnished apartments or other
resident” under the law until he/she has been an
an individual available to guests for compensation
furnished living units intended for single-family
occupant for 180 consecutive days, and the
on a regular basis and also includes renting to guests
use subject to the tax and located at multiple
operator is liable for the collection of the tax until
more than one room in a dwelling place ordinarily
addresses may request a single certificate of
that occupancy for 180 consecutive days has been
occupied by a person as his or her residence. See
authority for all such apartments or living units by
completed. However, an occupant can obtain
"Highlights of Recent Rule Changes" above.
attaching to the registration form a schedule
permanent resident status prior to completing 180
showing each apartment and its street address.
- Operator
days of consecutive occupancy by requesting a
The certificate of authority must be prominently
An “operator” is any individual, partnership,
lease from the hotel operator pursuant to the
displayed by the operator in a manner that it may
society, association, joint stock company,
provisions of Section 2522.5 of the rent
be seen and come to the notice of all occupants
corporation, estate, receiver, trustee, assignee,
stabilization regulations promulgated by the New
and persons seeking occupancy. In the case of a
referee, or any other person acting in a fiduciary
York State Division of Housing and Community
room remarketer that offers New York City hotel
or representative capacity, whether appointed by
Renewal. Where the occupant has requested such
rooms via the internet, the Certificate of Authority
a court or otherwise, and any combination of
a lease, the hotel operator should not collect the
should be scanned and displayed on the room
individuals operating a hotel in the City of New
tax for any day, starting on the date the lease was
remarketer’s web site.
York, including but not limited to the owner or
requested, that falls within a period of continuous
proprietor of such premises, lessee, sublessee,
occupancy by the occupant. However, if the
Exemption of Nonprofit Operators. An
mortgagee in possession, licensee, or any other
occupant does not complete 180 days of
organization organized and operated exclusively
person operating the hotel.
continuous occupancy, any taxes not previously
for religious, charitable, or educational purposes, or
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