Form Nyc-Htx Draft- Hotel Room Occupancy Tax Return (Page 4 of 5) in pdf

Instructions for Form NyC-hTx

Page 3

for the prevention of cruelty to children or animals,

under a single certificate should file a single

to be $30. Beginning on or after December 1,

is exempt from the obligation to collect the tax as a

return covering all such apartments or living units

1994 and before March 1, 2009, the per room

hotel operator if it carries on its nonprofit activities

by attaching to the return a schedule showing

tax is $1.50 plus an additional 5% of the rent.

in premises in which, as part of the activities for

each apartment and its street address.

Beginning on or after March 1, 2009 and

which it was organized, it operates a hotel. To

before December 1, 2019, except for

All returns, except refund returns:

obtain the above exemption as a hotel operator, a

occupancies beginning on or after December 1,

nonprofit organization must submit a request for

2013 and before December 20, 2013, the per

NYC Department of Finance

exemption containing the following:

room tax remains at $1.50 but the additional tax

Hotel Tax

rate has been raised to 5.875% of the rent. (See

P.O. Box 5564

1. a copy of the organization’s articles of

instructions for Line 5).

Binghamton, NY 13902-5564

incorporation or association,

2) Where a room occupancy is for less than a full

2. a copy of its by-laws,

Remittances - Pay online with Form NYC-200V

day and a person pays less than the rent for a full

, or Mail payment and

3. a statement of receipts and disbursements for

nyc.gov/eservices

day, the tax is the same amount as would be due

Form NYC-200V only to:

its most recent year,

for a full day at the rate for a full day.

NYC Department of Finance

4. a statement of its assets and liabilities for its

P.O. Box 3933

3) Where the rent covers a term longer than one

most recent year,

New York, NY 10008-3933

day, the rent per day is computed by dividing

5. a copy of its exemption from federal income

the rent for the term by the total number of

tax issued by the Internal Revenue Service,

Returns claiming refunds:

days in the term.

6. copies of its federal, state, and City tax returns

NYC Department of Finance

EXEMPTIONS

for the most recent three years, and

Hotel Tax

The following persons are exempt from payment of

P.O. Box 5563

7. an affidavit of an officer of the organization

the tax as hotel occupants: (a) permanent resident

Binghamton, NY 13902-5563

stating the following:

as defined above, and (b) organizations and

associations exempt from the State and City Sales

An operator who terminates the business or falls

a. type of organization

Tax on hotel room rents as described in Tax Law

below the de minimis threshold for three

b. purpose for which it was organized

section 1116(a), including the federal government,

consecutive years (see, “Highlights of Recent

the State and City of New York, or any agency

Rule Changes”) must file a final return within 20

c. a description of its actual activities

thereof, and certain nonprofit organizations. A

days from the date the business was terminated.

person or entity claiming exemption other than as a

d. source and disposition of its funds

If the business was sold, the purchaser must also

permanent resident must submit to the hotel

file a return covering the period beginning on the

e. a statement that none of its net earnings is

operator a New York State Sales Tax exemption

date of purchase. If you have fewer than ten

credited to surplus nor may inure to the

certificate to obtain this exemption.

(10) rooms or fewer than ten (10) furnished

benefit of any shareholder, member or

apartments or furnished living units, you may

individual, and

Occupancies sold by a hotel operator to a room

not use this form. Use Form NYC-HTXB.

remarketer on or after June 1, 2016 for the

f. such other facts as may be relevant to its

purpose of selling to an occupant will be exempt

ELECTRONIC FILING

application.

from Hotel Room Occupancy Tax. Any room

remarketer claiming this exemption must provide

The application should be submitted to:

and convenient way to file and pay the Hotel Tax

the hotel operator with a New York State Room

on-line. For more information log on to

New York City Dept. of Finance

Remarketer’s Exempt Purchase Certificate.

NYC.gov/eservices

Exemption Processing Section

59 Maiden Lane, 20th Floor

Preparer Authorization: If you want to allow

COMPUTATION OF TAX

New York, NY 10038

the Department of Finance to discuss your return

1) This tax must be paid for every occupancy of

with the paid preparer who signed it, you must

each room in a hotel in the City of New York

WHEN AND WHERE TO FILE

check the "yes" box in the signature area of the

at 5.875% of the rent charged plus an amount

Every operator as defined above is required to

return. This authorization applies only to the

per room per day based on the following table:

file returns. Quarterly returns must be filed for

individual whose signature appears in the

each establishment for each three-month period

"Preparer's Use Only" section of your return. It

If the rent per full day

The tax per day is:

ending on the last days of August, November,

does not apply to the firm, if any, shown in that

for the room is:

_________________________________________

February and May of each tax year and must be

section. By checking the "Yes" box, you are

$10 or more, but less than $20

$ 0.50

filed within 20 days of the end of the period they

...........................................

$20 or more, but less than $30

$ 1.00

authorizing the Department of Finance to call the

..........................................

cover. However, effective for periods beginning

$30 or more, but less than $40

$ 1.50

preparer to answer any questions that may arise

..........................................

$40 or more

$ 2.00

on and after September 1, 2004, operators of

during the processing of your return. Also, you are

.............................................................................................

hotels having fewer than ten (10) rooms and

authorizing the preparer to:

In using the table, where an amount of rent is

operators of fewer than ten (10) furnished

charged for more than one room, whether or

Give the Department any information missing

apartments or furnished living units may file their

not a suite, if such rooms are not otherwise

from your return,

returns on an annual basis covering the twelve-

rented separately, the daily rent per room is to

month period ending on the last day of February.

Call the Department for information about the

be determined by dividing the entire rent by the

That return will be due on the subsequent March

processing of your return or the status of your

number of rooms for which the charge is made

20 each year.

An operator of furnished

refund or payment(s), and

(see "room" defined above). For example, if the

apartments or other furnished living units

entire charge for a suite of three rooms is $90

intended for single-family use subject to the tax

Respond to certain notices that you have

per day, the charge for each room is considered

and located at multiple addresses but registered

Form Nyc-Htx Draft- Hotel Room Occupancy Tax Return Page 4

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