Instructions For Form Nyc-Htx (Page 2 of 3) in pdf

Instructions for Form NYC-HTX

Page 2

NYC Department of Finance

food and/or drink to be served in

line 9.)

ATP Unit - Hotel Tax Section

such room, the use constitutes a

25 Elm Place, 3rd Floor

3) Where a room occupancy is for less

taxable occupancy, and any separate

than a full day and a person pays

charge for rent for the occupancy is

Brooklyn, NY 11201- 5807

less than the rent for a full day, the

subject to tax. If no separate charge

If a tax return or payment is delivered

tax is the same amount as would be

for the room is made to the person,

to the Department of Finance by U.S.

due for a full day at the rate for a full

20% of the total charge to the guests

mail after the due date, the date of the

day.

for the food and/or drink is

U.S. Postal Service postmark stamped

attributable to the use of the room

on the envelope will be considered the

4) Where the rent covers a term longer

by the person, and taxable as rent.

date of delivery, provided the postmark

than one day, the rent per day is

If the charge to the guests is less

date falls on or before the due date.

computed by dividing the rent for

than a minimum amount guaranteed

Non-U.S. Postal Service postmarks will

the term by the total number of days

by such person, 20% of the

also be recognized, provided delivery

in the term.

guaranteed minimum shall be

to the Department of Finance occurs

attributable to the use of the room

within five days of the postmark date.

5) Where the price of meals (meal plan

by such person and is taxable as

If the five-day limit is exceeded, the

not optional) is included in the full

rent.

taxpayer must establish that the item

day room rent, the full day room

was actually deposited in the mail by

rent is to be adjusted in accordance

EXEMPTIONS

the due date, that the delay in receipt

with the following schedule:

was due to a delay in the transmission

The following are exempt from

If the total

The portion of the total

of the mail, and the cause of the delay.

payment of the tax as hotel guests: (a)

charge includes:

charges subject to tax is:

If the due date falls on a Saturday,

____________________________________________

permanent resident as defined above,

Breakfast, Lunch, Dinner

50 %

...........................................................

Sunday or a legal holiday, the due date

and (b) organizations and associations

Lunch, Dinner

60 %

..............................................................................................

is extended to the next succeeding

exempt from the State and City Sales

Breakfast, Dinner

60 %

..................................................................................

business day.

Tax on hotel room rents as described in

Breakfast, Lunch

70 %

......................................................................................

Dinner

75 %

Tax Law section 1116(a), including the

.....................................................................................................................

Lunch

85 %

....................................................................................................................

An operator who terminates the

federal government, the State and City

Breakfast

85 %

.............................................................................................................

business must file a final return within

of New York, or any agency thereof,

20 days from the date the business was

and certain nonprofit organizations.

terminated. If the business was sold,

6) Where the price of meals (optional

See Administrative Code §11-2502(b)

the purchaser must also file a return

meal plan) is included in the full day

and (c), as amended by Ch. 454, Laws of

covering the period beginning on the

room rent, the full day room rent is

1998, effective 7/22/98. To obtain this

date of purchase.

to be reduced by the price of the

exemption, a person or entity described

meals.

in clause (b) above must submit to the

IMPOSITION OF TAX

hotel operator either a NYC certificate

7) Where an entire rent is charged for

of exemption or a New York State Sales

The tax is in addition to taxes imposed

more than one room, whether or not

Tax exemption certificate.

by the State of New York and the City

a suite, if such rooms are not

of New York on the occupancy of hotel

otherwise rented separately, the

An organization organized and

rooms based on a percentage of the

daily rent per room is to be

operated exclusively for religious,

rent.

determined by dividing the entire

charitable, or educational purposes, or

rent by the number of rooms for

for the prevention of cruelty to children

1) This tax must be paid for every

which the charge is made. For

or animals, is exempt from the

occupancy of each room in a hotel in

example, if the entire charge for a

obligation to collect the tax as a hotel

the City of New York at the following

suite of 3 rooms is $90 per day, the

operator if it carries on its nonprofit

rates:

charge for each room is considered

activities in premises in which, as part

to be $30. A tax of $1.50 plus an

of the activities for which it was

If the rent per full day

The tax per day is:

additional 5% of $30 ($1.50) (see

organized, it operates a hotel.

for the room is:

_____________________________________________

instructions for line 9) must be paid

To obtain the above exemption, a

$10 or more, but less than $20

$ 0.50

..................................................

$20 or more, but less than $30

$ 1.00

for each room for a total of $3.00 per

nonprofit organization must submit a

.................................................

$30 or more, but less than $40

$ 1.50

.................................................

room or a tax of $9.00 for the suite.

request for exemption containing the

$40 or more

$ 2.00

........................................................................................................

following:

2) An additional charge is imposed for

8) Where the exclusive use of a room

taxable occupancies on and after

is secured by a person as an incident

1. a copy of the organization’s articles

July 8, 1986. (Refer to instructions for

to the furnishing by the operator of

of incorporation or association,

Instructions For Form Nyc-Htx Page 2

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