Instr Uctions For For M Nyc-Htx - Hotel Tax Quarterly Return Page 2
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4Instructions for Form NYC-HTX
Page 2
An operator who terminates the business
by the number of rooms for which the
2. a copy of its by-laws,
must file a final return within 20 days from
charge is made. For example, if the
3. a statement of receipts and
the date the business was terminated. If the
entire charge for a suite of 3 rooms is $90
disbursements for its most recent year,
business was sold, the purchaser must also
per day, the charge for each room is
4. a statement of its assets and liabilities
file a return covering the period beginning
considered to be $30. A tax of $1.50 plus
for its most recent year,
on the date of purchase.
an additional 5% of $30 ($1.50) (see
instructions for line 9) must be paid for
5. a copy of its exemption from federal
IMPOSITION OF TAX
each room for a total of $3.00 per room or
income tax issued by the Internal
The tax is in addition to taxes imposed by
a tax of $9.00 for the suite.
Revenue Service,
the State of New York and the City of New
6. copies of its federal, state, and City tax
York on the occupancy of hotel rooms based
8) Where the exclusive use of a room is
returns for the most recent three years,
on a percentage of the rent.
secured by a person as an incident to the
and
furnishing by the operator of food and/or
1) This tax must be paid for every
drink to be served in such room, the use
7. an affidavit of an officer of the
occupancy of each room in a hotel in the
constitutes a taxable occupancy, and any
organization stating:
City of New York at the following rates:
separate charge for rent for the
a. the type of organization
occupancy is subject to tax. If no
b. the purpose for which it was
If the rent per full day
The tax per day is:
separate charge for the room is made to
organized
for the room is:
_____________________________________________
the person, 20% of the total charge to the
c. a description of its actual activities
$10 or more, but less than $20
$ 0.50
..................................................
guests for the food and/or drink is
d. the source and disposition of its
$20 or more, but less than $30
$ 1.00
.................................................
attributable to the use of the room by the
funds
$30 or more, but less than $40
$ 1.50
.................................................
person, and taxable as rent. If the charge
e. a statement that none of its net
$40 or more
$ 2.00
........................................................................................................
to the guests is less than a minimum
earnings is credited to surplus nor
2) An additional charge is imposed for
amount guaranteed by such person, 20%
may inure to the benefit of any
taxable occupancies on and after July 8,
of the guaranteed minimum shall be
shareholder, member or individual,
1986. (Refer to instructions for line 9.)
attributable to the use of the room by
and
such person and is taxable as rent.
f.
such other facts as may be relevant
3) Where a room occupancy is for less than
to its application.
a full day and a person pays less than the
EXEMPTIONS
rent for a full day, the tax is the same
The application should be submitted to:
The following are exempt from payment of
amount as would be due for a full day at
the tax as hotel guests: (a) permanent
the rate for a full day.
resident as defined above, and (b)
New York City Dept. of Finance
organizations and associations exempt from
Account Examinations Unit
4) Where the rent covers a term longer than
the State and City Sales Tax on hotel room
Exemption Processing Section
one day, the rent per day is computed by
rents as described in Tax Law section
25 Elm Place, 3rd Floor
dividing the rent for the term by the total
1116(a), including the federal government,
Brooklyn, NY 11201-5807
number of days in the term.
the State and City of New York, or any
agency thereof, and certain nonprofit
5) Where the price of meals (meal plan not
SP E C I F I C IN S T R U C T I O N S
organizations. See Administrative Code §11-
optional) is included in the full day room
2502(b) and (c), as amended by Ch. 454,
rent, the full day room rent is to be
SCHEDULE A - COMPUTATION OF TAX
Laws of 1998, effective 7/22/98. To obtain
adjusted in accordance with the following
this exemption, a person or entity described
schedule:
LINE A - PAYMENT
in clause (b) above must submit to the hotel
Enter the amount of payment remitted with
operator either a NYC certificate of
If the total
The portion of the total
this return.
exemption or a New York State Sales Tax
charge includes:
charges subject to tax is:
____________________________________________
exemption certificate.
Breakfast, Lunch, Dinner
50 %
...........................................................
LINES 1 TO 4 - RENT CATEGORIES
Lunch, Dinner
60 %
..............................................................................................
Enter in the proper lines for each rental
An organization organized and operated
Breakfast, Dinner
60 %
..................................................................................
category the total number of taxable
exclusively for religious, charitable, or
Breakfast, Lunch
70 %
......................................................................................
occupancies of rooms during the period
Dinner
75 %
educational purposes, or for the prevention
.....................................................................................................................
covered by the return.
Lunch
85 %
of cruelty to children or animals, is exempt
....................................................................................................................
Breakfast
85 %
.............................................................................................................
from the obligation to collect the tax as a
LINE 5 - ADDITIONAL TAX DUE
hotel operator if it carries on its nonprofit
Enter the total amount of rents or charges
6) Where the price of meals (optional meal
activities in premises in which, as part of the
for taxable occupancies during this tax
plan) is included in the full day room
activities for which it was organized, it
period. Multiply this by the appropriate tax
rent, the full day room rent is to be
operates a hotel.
rate.
reduced by the price of the meals.
To obtain the above exemption, a nonprofit
organization must submit a request for
Period
Tax Rate
7) Where an entire rent is charged for more
exemption containing the following:
Jul. 8, 1986 - Aug. 31, 1990
5%
than one room, whether or not a suite, if
Sept. 1, 1990 - Nov. 30, 1994
6%
such rooms are not otherwise rented
1. a copy of the organization’s articles of
On or after Dec. 1, 1994
5%
separately, the daily rent per room is to
incorporation or association,
be determined by dividing the entire rent
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