Form Nyc-Htx-Rr - Hotel Room Occupancy Tax Return For Use By Room Remarketers Only (Page 3 of 4) in pdf

Instructions for Form NYC-HTX-RR

Page 2

by the occupant. However, if the

returns must be filed for each three-month

drink is attributable to the use of the

occupant does not complete 180 days of

period ending on the last days of August,

room by the person, and taxable as

continuous occupancy, any taxes not

November, February and May of each tax

rent. If the charge to the guests is less

previously collected become immediately

year and must be filed within 20 days of

than a minimum amount guaranteed by

due and payable and are to be collected

the end of the period they cover.

such person, 20% of the guaranteed

by the hotel operator.

minimum shall be attributable to the

The return should be mailed to:

use of the room by such person and is

NYC Department of Finance

- Transient Occupant

taxable as rent.

P. O. Box 5160

A “transient occupant” is a person

Kingston, NY 12402-5160

entitled to use or possess a hotel room

EXEMPTIONS

who is not a “permanent resident” as

The following persons are exempt from

ELECTRONIC FILING

defined above.

payment of the tax as hotel occupants: (a)

permanent resident as defined above, and

secure and convenient way to file and pay

- Room

(b) organizations and associations exempt

the Hotel Tax on-line.

For more

A “room” includes any portion of a hotel,

from the State and City Sales Tax on

information log on to nyc.gov/nycefile

other than a bathroom or lavatory,

hotel room rents as described in Tax Law

whether used for dwelling, commercial or

section 1116(a), including the federal

COMPUTATION OF TAX

any other purposes, except: (1) A place of

government, the State and City of New

1) This tax must be paid for every

assembly as defined in the NYC

York, or any agency thereof, and certain

occupancy of each room in a hotel in

Administrative Code (See Title 19 Rules

nonprofit organizations. A person or

the City of New York at 5.875% of the

of the City of New York Section 12-01);

entity claiming exemption other than as a

rent charged.

(2) A store, stand or counter to which

permanent resident must submit to the

access is had directly from public

room remarketer a New York State Sales

2) Where a room occupancy is for less

thoroughfares or street or mezzanine

Tax exemption certificate to obtain this

than a full day and a person pays less

lobbies; (3) A lobby, public dining room

exemption.

than the rent for a full day, the tax is

or other public room used for a private

the same amount as would be due for a

purpose. The term “room” also includes a

Preparer Authorization: If you want to

full day at the rate for a full day.

kitchenette, provided that (a) it is a walk-

allow the Department of Finance to

in area, enclosed by walls, with one or

discuss your return with the paid preparer

3) Where the rent covers a term longer

more doorways, archways, or other

who signed it, you must check the "yes"

than one day, the rent per day is

openings, (b) it is supplied with a cooking

box in the signature area of the return.

computed by dividing the rent for the

appliance, including, but not limited to, a

This authorization applies only to the

term by the total number of days in the

range, microwave or convection oven, or

individual whose signature appears in the

term.

hot plate, and (c) it contains at least one

"Preparer's Use Only" section of your

4) Where the price of meals (meal plan

item from each of two of the following

return. It does not apply to the firm, if

not optional) is included in the full day

three categories: (1) a sink with running

any, shown in that section. By checking

room rent, the full day room rent is to

water, or dishwasher; (2) a refrigerator;

the "Yes" box, you are authorizing the

be adjusted in accordance with the

(3) a cabinet, counter top, or table.

Department of Finance to call the

following schedule.

preparer to answer any questions that may

REGISTRATION

arise during the processing of your return.

If the total

The portion of the total

Every room remarketer must file with the

Also, you are authorizing the preparer to:

charge includes:

charges subject to tax is:

Department of Finance a certificate of

_____________________________________

Give the Department any information

Breakfast, Lunch, Dinner

50 %

registration on the form prescribed by the

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

missing from your return,

Lunch, Dinner

60 %

Department of Finance for the purpose of

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

Call the Department for information

Breakfast, Dinner

60 %

obtaining a certificate of authority

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

about the processing of your return or

Breakfast, Lunch

70 %

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

empowering the room remarketer to

Dinner

75 %

the

status

your

refund

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

collect the tax. In the case of a room

Lunch

85 %

payment(s), and

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

remarketer commencing business, a

Breakfast

85 %

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

Respond to certain notices that you

certificate of registration must be filed

within

three

days

after

the

have shared with the preparer about

math errors, offsets, and return

commencement. The certificate of

5) Where the price of meals (optional

authority must be prominently displayed

preparation. The notices will not be

meal plan) is included in the full day

by the room remarketer in a manner that

sent to the preparer.

room rent, the full day room rent is to

You are not authorizing the preparer to

it may be seen and come to the notice of

be reduced by the price of the meals.

all occupants and persons seeking

receive any refund check, bind you to

anything (including any additional tax

occupancy.

In the case of a room

6) Where the exclusive use of a room is

remarketer that offers New York City

liability), or otherwise represent you

secured by a person as an incident to

hotel rooms via the internet, the

the furnishing by the operator of food

before

the

Department.

The

authorization cannot be revoked,

Certificate of Authority should be

and/or drink to be served in such room,

scanned and displayed on the room

the

use

constitutes

taxable

however, the authorization will

automatically expire twelve (12)

remarketer’s web site.

occupancy, and any separate charge for

months after the due date (without

rent for the occupancy is subject to tax.

WHEN AND WHERE TO FILE

If no separate charge for the room is

regard to any extensions) for filing this

Every room remarketer as defined above

return. Failure to check the box will be

made to the person, 20% of the total

is required to file returns. Quarterly

deemed a denial of authority.

charge to the guests for the food and/or

Form Nyc-Htx-Rr - Hotel Room Occupancy Tax Return For Use By Room Remarketers Only Page 3

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