Instructions For Form Nyc-Htx

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

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