Instr Uctions For For M Nyc-Htx - Hotel Tax Quarterly Return

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Instr uctions for For m NYC-HTX
F I N A N C E
NEW YORK
H o t e l T a x Q u a r t e r l y R e t u r n
GE N E R A L IN F O R M A T I O N
- Permanent Resident
each of two of the following three categories:
Except as otherwise provided here, a person
(1) a sink with running water, or
is a “permanent resident” as of a given date
NOTE: This form may be filed, and
dishwasher
if he/she has had the right to occupy a room
payment made, electronically. For
(2) a refrigerator
or rooms in a particular hotel for the 180
information on e-filing or payment,
(3) a cabinet, counter top, or table
consecutive days preceding such date. A
you may contact the Department of
person who enters into an agreement for
Finance through the following
REGISTRATION
occupancy for 180 consecutive days or more
website:
Every operator of a hotel must file with the
does not become a “permanent resident”
Department of Finance a certificate of
under the law until he/she has been an
registration on the form prescribed by the
occupant for 180 consecutive days, and the
Department of Finance for the purpose of
DEFINITIONS
operator is liable for the collection of the tax
obtaining a certificate of authority
until such occupancy for 180 consecutive
- Rent
empowering the operator to collect the tax.
days has been completed.
The consideration received for occupancy
In case of operators commencing business
valued in money whether received in money
Certain hotel occupants can obtain
or opening new hotels, a certificate of
or otherwise, including receipts, cash,
permanent resident status on a tentative
registration must be filed within three days
credits, and property or services of any kind
basis prior to the completion of 180
after the commencement or opening.
or nature, and also any amount for which
consecutive days of occupancy. To obtain
credit is allowed by the operator to the
tentative permanent resident status, an
Every operator who operates more than one
occupant, without any deductions.
occupant must request a lease from the
hotel is required to obtain a certificate of
hotel operator pursuant to the provisions of
authority for each establishment. The
- Operator
Section 2522.5 of the rent stabilization
certificate of authority must be prominently
An “operator” is any individual, partnership,
regulations promulgated by the New York
displayed by the operator in a manner that it
society, association, joint stock company,
State Division of Housing and Community
may be seen and come to the notice of all
corporation, estate, receiver, trustee,
Renewal. Where the occupant has
occupants and persons seeking occupancy.
assignee, referee, or any other person acting
requested such a lease, the hotel operator
in a fiduciary or representative capacity,
should not collect the tax for any day,
WHEN AND WHERE TO FILE
whether appointed by a court or otherwise,
starting on the date the lease was requested,
Every operator as defined above is required
and any combination of individuals operating
which falls within a period of continuous
to file returns. Quarterly returns must be
a hotel in the City of New York, including
occupancy by the tenant. However, if the
filed for each establishment for each three-
but not limited to the owner or proprietor of
tenant does not complete 180 days of
month period ending on the last days of
such premises, lessee, sublessee, mortgagee
continuous occupancy, any taxes not
August, November, February and May of
in possession, licensee, or any other person
previously collected become immediately
each tax year and must be filed within 20
operating the hotel.
due and payable and are to be collected by
days of the end of the period they cover.
the hotel operator. The rules described in
The return should be mailed to:
- Hotel
this paragraph apply with respect to leases
A “hotel” is any building or portion thereof
requested on or after September 1, 1990.
NYC Department of Finance
which is regularly used and kept open for
P. O. Box 5160
the lodging of guests. The term “hotel”
- Room
Kingston, NY 12402-5160
includes apartment hotels, motels, boarding
A “room” includes any portion of a hotel,
houses, lodging houses and clubs, whether
other than a bathroom or lavatory, whether
If a tax return or payment is delivered to the
or not meals are served.
used for dwelling, commercial or any other
Department of Finance by U.S. mail after the
purposes, except : (1) A place of assembly
due date, the date of the U.S. Postal Service
A hotel includes making one or more rooms
as defined in the NYC Administrative Code
postmark stamped on the envelope will be
in a property owned by an individual
(Refer to Title 19 Rules of the City of New
considered the date of delivery, provided the
available to guests for compensation on a
York Section 12-01.); (2) A store, stand or
postmark date falls on or before the due
regular basis but does not include renting
counter to which access is had directly from
date. Non-U.S. Postal Service postmarks will
one room in a dwelling place ordinarily
public thoroughfares or street or mezzanine
also be recognized, provided delivery to the
occupied by a person as his residence.
lobbies; (3) A lobby, public dining room or
Department of Finance occurs within five
other public room used for a private
days of the postmark date. If the five-day
- Occupancy
purpose.
limit is exceeded, the taxpayer must
“Occupancy” is the use or possession of any
establish that the item was actually
room or rooms in a hotel, or the right to the
The term “room” also includes a kitchenette,
deposited in the mail by the due date, that
use or possession of the furnishings or to
provided that (a) it is a walk-in area,
the delay in receipt was due to a delay in the
the services and accommodations
enclosed by walls, with one or more
transmission of the mail, and the cause of
accompanying the use and possession of the
doorways, archways, or other openings, (b)
the delay. If the due date falls on a Saturday,
room or rooms. There is an “occupancy” of a
it is supplied with a cooking appliance,
Sunday or a legal holiday, the due date is
room whether or not the person entitled to
including, but not limited to, a range,
extended to the next succeeding business
the use or possession of the room actually
microwave or convection oven, or hot plate,
day.
uses or possesses it.
and (c) it contains at least one item from

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