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

Instructions for Form NyC-hTx

Page 4

shared with the preparer about math errors,

Effective for all occupancies occurring on or after

b) If the return is filed more than 60 days late,

offsets, and return preparation. The notices

March 1, 2009 and before December 1, 2015,

the above late filing penalty will not be less

will not be sent to the preparer.

including occupancies occurring on or after

than the lesser of 1) $100 or 2) 100% of the

December 1, 2013 and before December 20, 2013,

amount required to be shown an the return

You are not authorizing the preparer to receive

use the 5.875% tax rate. The difference in tax for

less any payment or credits claimed.

any refund check, bind you to anything (including

occupancies occurring on or after December 1, 2013

c) If you fail to pay the tax shown on the return by

any additional tax liability), or otherwise represent

and before December 20, 2013 that results from the

the prescribed filing date, add to the tax (less

you before the Department. The authorization

5% tax rate will be subtracted as a credit on Line 9.

any payments made) 1/2% for each month or

cannot be revoked, however, the authorization

partial month the payment is late up to 25%,

will automatically expire twelve (12) months after

LINE 7 - TOTAL TAX COLLECTED

unless the failure is due to reasonable cause.

the due date (without regard to any extensions) for

Enter the amount of tax collected or required to be

filing this return. Failure to check the box will be

collected according to the hotel’s books and records.

d) The total of the additional charges in (a) and

deemed a denial of authority.

LINE 9 - REFUNDS AND/OR CREDITS

except as provided in (b).

SPECIFIC INSTRUCTIONS

Enter the sum of the following and attach a

If you claim not to be liable for these

schedule to the return and explain on a rider:

additional charges, a statement in support of

LINES a, b, c, d and e must be completed by all

a) any amount of tax paid to the Department of

your claim should be attached to the return.

operators. Room remarketers are not required to

Finance in the preceding period and refunded

complete these lines.

in the current period to a person who has

Additional penalties may be imposed on any

become a permanent resident;

underpayment of the tax due to negligence or

Special Condition Codes

fraud. Officers of a corporate operator and

At the time this form is being published, there are

b) any amount of tax paid to the Department of

partners in a partnership that is an operator are

no special condition codes for tax year 2015.

Finance with respect to rent that has been

personally liable for the tax collected or required

Check the Finance website for updated special

determined to be worthless, but only if the

to be collected by the corporation or partnership

condition codes. If applicable, enter the two

refund is requested within one year from the

and are subject to the above penalties.

character code in the box provided on the form.

date of payment;

LINE 18 - TOTAL

c) if the total rents on schedule A, line 5

LINES b AND c -

includes rent for occupancies that occurred on

REMITTANCE DUE

For operators of furnished apartments or other

or after December 1, 2013 and before

Add lines 13, 16 and 17 to obtain the total

furnished living units located at different street

December 20, 2013, a credit consisting of

amount due. Make your check payable to the

addresses, enter on this line and line c the number

.875% of the total rents due for occupancies

order of:

of rooms in all locations.

beginning on or after December 1, 2013 and

NYC Department of Finance

LINE d -

before December 20, 2013; and

If you are an operator renting out apartments or

To receive proper credit, you must enter your

d) any other credit allowable by law or

living units under a single certificate of authority

correct Employer Identification Number or Social

regulation, provided a detailed explanation is

in more than one building attach an addendum to

Security Number and your Account ID number

attached to the return. Room remarketers

this form showing the name, if any, and the

on your tax return and remittance.

applying for a credit or refund for tax paid to a

address of each building in which you rent out

hotel operator for occupancies that do not

apartments or living units under a single

DID YOUR MAILING ADDRESS CHANGE?

qualify as exempt, or to another room

certificate of authority on a transient basis and the

If so, please visit us at nyc.gov/finance and click

remarketer, must include a schedule with the

number of rooms at each location.

“Update Name and Address” in the blue

name, address and amount paid to each hotel

“Business Taxes” box. This will bring you to the

or room remarketer. In the alternative, a room

LINE e -

“Business Taxes Change of Name, Address or

remarketer may attach a summary schedule

The taxpayer must enter the facility address if it

Account Information”. Update as required.

and make all details available to the

is different from the address entered in the box at

Commissioner of Finance upon request.

the top of page one of the form.

ASSISTANCE

For further information, call 311, If calling from

LINE 16 - INTEREST

SCHEDULE A - COMPUTATION OF TAX

outside the five NYC boroughs, call 212-NEW-

If the tax is not paid on or before the due date,

YORK (212-639-9675).

interest must be paid on the amount of the

LINE A - PAYMENT

underpayment from the due date to the date paid.

Enter the amount of payment remitted with this

PRIVACY ACT NOTIFICATION

For information regarding interest rates, visit the

return.

The Federal Privacy Act of 1974, as amended, requires

Finance website at nyc.gov/finance or call 311. If

agencies requesting Social Security Numbers to inform

individuals from whom they seek this information as to whether

calling from outside of the five NYC boroughs,

LINES 1 TO 4 - RENT CATEGORIES

compliance with the request is voluntary or mandatory, why the

please call 212-NEW-YORK (212-639-9675).

request is being made and how the information will be used.

Enter in the proper lines for each rental category

The disclosure of Social Security Numbers for taxpayers is

Interest amounting to less than $1 need not be

the total number of taxable occupancies of rooms

mandatory and is required by section 11-102.1 of the

paid.

Administrative Code of the City of New York. Such numbers

or apartments during the period covered by the

disclosed on any report or return are requested for tax

return.

administration purposes and will be used to facilitate the

LINE 17 - PENALTY

processing of tax returns and to establish and maintain a

uniform system for identifying taxpayers who are or may be

a) If you fail to file a return when due, add to the

LINE 5 - ADDITIONAL TAX DUE

subject to taxes administered and collected by the Department

tax (less any payments made on or before the

of Finance, and, as may be required by law, or when the

Enter the total amount of rents or charges for

taxpayer gives written authorization to the Department of

due date) 5% for each month or partial month

taxable occupancies during this tax period. Multiply

Finance for another department, person, agency or entity to

the form is late, up to 25%, unless the failure

have access (limited or otherwise) to the information contained

this by the tax rate, which for periods on or after

in his or her return.

is due to reasonable cause.

Dec. 1, 1994 and before March 1, 2009 is 5%.

Form Nyc-Htx Draft- Hotel Room Occupancy Tax Return Page 5

Related Articles

Related forms

Related Categories