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Instructions for Form NYC-HTXB

Page 3

6) Where the exclusive use of a room is

SPECIFIC INSTRUCTIONS

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

secured by a person as an incident to the

the above late filing penalty will not be less

furnishing by the operator of food and/or

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

LINES b AND c -

drink to be served in such room, the use

amount required to be shown an the return

For operators of furnished apartments or other

constitutes a taxable occupancy, and any

less any payment or credits claimed.

furnished living units located at different street

separate charge for rent for the occupancy is

addresses, enter on this line and line c the

subject to tax. If no separate charge for the

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

number of rooms in all locations.

room is made to the person, 20% of the total

by the prescribed filing date, add to the tax

charge to the guests for the food and/or

(less any payments made) 1/2% for each

SCHEDULE A - COMPUTATION OF TAX

drink is attributable to the use of the room

month or partial month the payment is late

by the person, and taxable as rent. If the

up to 25%, unless the failure is due to

LINE A - PAYMENT

charge to the guests is less than a minimum

reasonable cause.

Enter the amount of payment remitted with

amount guaranteed by such person, 20% of

this return.

the guaranteed minimum shall be

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

attributable to the use of the room by such

LINES 1 TO 4 - RENT CATEGORIES

person and is taxable as rent.

except as provided in (b).

Enter in the proper lines for each rental

category the total number of taxable

If you claim not to be liable for these

EXEMPTIONS

occupancies of rooms or apartments during the

The following persons are exempt from

additional charges, a statement in support of

period covered by the return.

payment of the tax as hotel occupants: (a)

your claim should be attached to the return.

permanent resident as defined above, and (b)

LINE 5 - ADDITIONAL TAX DUE

organizations and associations exempt from

Additional penalties may be imposed on any

Enter the total amount of rents or charges for

the State and City Sales Tax on hotel room

underpayment of the tax due to negligence

taxable occupancies during this tax period.

rents as described in Tax Law section 1116(a),

or fraud. Officers of a corporate operator

Multiply this by the tax rate, which for periods

including the federal government, the State

and partners in a partnership that is an

on or after Dec. 1, 1994 is 5%.

and City of New York, or any agency thereof,

operator are personally liable for the tax

and certain nonprofit organizations. A person

collected or required to be collected by the

LINE 7 - TOTAL TAX COLLECTED

or entity claiming exemption other than as a

corporation or partnership and are subject

Enter the amount of tax collected or required

permanent resident must submit to the hotel

to the above penalties.

to be collected according to your books and

operator a New York State Sales Tax

records.

exemption certificate to obtain this exemption.

LINE 18 - TOTAL REMITTANCE DUE

Add lines 13, 16 and 17 to obtain the total

LINE 9 - REFUNDS AND/OR CREDITS

Preparer Authorization: If you want to allow

amount due. Make your check payable to the

Enter the sum of the following and attach a

the Department of Finance to discuss your

order of:

schedule to the return and explain on a rider:

return with the paid preparer who signed it, you

NYC Department of Finance

must check the "yes" box in the signature area

a) any amount of tax paid to the Department of

of the return. This authorization applies only to

Finance in the preceding period and

the individual whose signature appears in the

refunded in the current period to a person

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

PRIVACY ACT NOTIFICATION

who has become a permanent resident;

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

The Federal Privacy Act of 1974, as amended,

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

requires agencies requesting Social Security

b) any amount of tax paid to the Department of

authorizing the Department of Finance to call

Numbers to inform individuals from whom they

Finance with respect to rent that has been

seek this information as to whether compliance

the preparer to answer any questions that may

determined to be worthless, but only if the

with the request is voluntary or mandatory, why

arise during the processing of your return.

refund is requested within one year from the

the request is being made and how the

Also, you are authorizing the preparer to:

date of payment; and

information will be used. The disclosure of

Social Security Numbers for taxpayers is

Give the Department any information

mandatory and is required by section 11-102.1 of

c) any other credit allowable by law or

missing from your return,

the Administrative Code of the City of New

regulation, provided a detailed explanation is

York. Such numbers disclosed on any report or

Call the Department for information about

attached to the return.

return are requested for tax administration

the processing of your return or the status of

purposes and will be used to facilitate the

your refund or payment(s), and

LINE 16 - INTEREST

processing of tax returns and to establish and

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

maintain a uniform system for identifying

Respond to certain notices that you have

interest must be paid on the amount of the

taxpayers who are or may be subject to taxes

shared with the preparer about math errors,

administered and collected by the Department

underpayment from the due date to the date

offsets, and return preparation. The notices

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

paid. For information as to the applicable rate

will not be sent to the preparer.

when the taxpayer gives written authorization to

of interest call Customer Assistance at: (212)

the Department of Finance for another

You are not authorizing the preparer to receive

504-4036. Interest amounting to less than $1

department, person, agency or entity to have

any refund check, bind you to anything

need not be paid.

access (limited or otherwise) to the information

(including any additional tax liability), or

contained in his or her return.

otherwise represent you before the

LINE 17 - PENALTY

Department. The authorization cannot be

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

revoked, however, the authorization will

the tax (less any payments made on or

automatically expire twelve (12) months after

before the due date) 5% for each month or

the due date (without regard to any extensions)

partial month the form is late, up to 25%,

for filing this return. Failure to check the box

unless the failure is due to reasonable cause.

will be deemed a denial of authority.

Instructions For Form Nyc-Htxb - Hotel Tax Return For Use By Small Facility Operators Only Page 3

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