Form N-05-8 - New York State Sales And Use Tax Rate Decrease - New York State Department Of Taxtation And Finance Page 2

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N-05-8 (4/05) (back)
(g) Hotel occupancy — Report all taxable daily rentals
The following chart shows the new state tax rate of 4%
occurring on or after June 1, 2005, at the new rates.
combined with any county and city tax rate in effect as of
Report all taxable daily rentals occurring before June 1,
June 1, 2005, and also reflects the additional rate changes
2005, at the old rates. If the rental is on other than a daily
described in notices ST-05-3 and ST-05-4.
basis, prorate the amount of rent between the number
of days taxable at the old rates and the number of days
taxable at the new rates.
County or
Tax
County or
Tax
County or
Tax
other locality
rate %
other locality
rate %
other locality
rate %
Albany
8
*Kings (Brooklyn) — see New York City
*Rockland
8
Allegany
8
1
/
Lewis
7
3
/
St. Lawrence
7
2
4
*Bronx — see New York City
Livingston
8
Saratoga — except
7
*Brooklyn — see New York City
Madison — except
8
Saratoga Springs (city)
7
Broome
8
Oneida (city)
8
Schenectady
8
Cattaraugus — except
8
*Manhattan — see New York City
Schoharie
8
Olean (city)
8
Monroe
8
Schuyler
8
Salamanca (city)
8
Montgomery
8
Seneca
8
Cayuga — except
8
*Nassau
8
/
*Staten Island — see New York City
5
8
Auburn (city)
8
*New York (Manhattan) — see New York City
Steuben — except
8
Chautauqua
8
/
*New York City
8
/
Corning (city)
8
1
3
4
8
Chemung
8
Niagara
8
Hornell (city)
8
Chenango — except
8
Oneida — except
9
/
*Suffolk
8
/
1
5
2
8
Norwich (city)
8
Rome (city)
9
/
Sullivan
7
/
1
1
2
2
Clinton
7
/
Sherrill (city)
9
/
Tioga
8
3
1
4
2
Columbia
8
Utica (city)
9
/
Tompkins — except
8
1
2
Cortland
8
Onondaga
8
Ithaca (city)
8
Delaware
8
Ontario — except
7
Ulster
8
*Dutchess
8
1
/
Canandaigua (city)
7
Warren — except
7
8
Erie
8
Geneva (city)
7
Glens Falls (city)
7
Essex
7
3
/
*Orange
8
1
/
Washington
7
4
8
Franklin
7
Orleans
8
Wayne
8
Fulton — except
7
Oswego — except
8
*Westchester — except
7
/
3
8
Gloversville (city)
7
Fulton (city)
8
*Mount Vernon (city)
8
/
3
8
Johnstown (city)
7
Oswego (city)
8
*New Rochelle (city)
8
/
3
8
Genesee
8
Otsego
8
*White Plains (city)
7
/
7
8
Greene
8
*Putnam
7
/
*Yonkers (city)
8
/
3
3
8
8
Hamilton
7
*Queens — see New York City
Wyoming
8
Herkimer
8
Rensselaer
8
Yates
8
Jefferson
7
/
*Richmond (Staten Island) — see New York City
3
4
*Rates in these jurisdictions include
/
% imposed for the benefit of the Metropolitan Commuter Transportation District.
3
8

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