Hotel Room Occupancy Tax

Coronavirus (COVID-19) Alert

For New York City business taxes must file your tax return or a form NYC-EXT and pay any tax due by July 15, 2020.

These include:

General corporation tax
Banking corporation tax
Business corporation tax
Unincorporated business tax
Commercial Rent Tax
Hotel Room Occupancy Tax
Commercial Motor Vehicle Tax
Retail Beer, Wine, and Liquor Tax
Utility Tax
E-911 Surcharge

If your filing or payment was due between March 16, 2020 and June 25, 2020 you can request a wavier of any late filing and late payment penalties. Interest will still accrue at the appropriate underpayment rate on all tax payments received after the original due date, calculated from the original due date to the date of payment. Quarterly estimated payments must still be made by the June 15, 2020 deadline.

If you are filing online, enter the special condition code “CV” in the space indicated near the top right of the online form.

If you are filing a paper return or NYC-EXT, please write “COVID-19” on the top center of the front page.

Eligible business tax filers submitting form NYC-EXT by July 15 will have an additional six months from the original due date to file their returns.

Penalties on late filings and payments will resume after July 15, 2020.

Need something else?

Business Tax Assistance for help with payment issues, copies of filed returns, audits, and notices of unpaid taxes.

Guests who occupy a hotel, motel, bed-and-breakfast, boarding house, or transient club, apartment or room pay the Hotel Room Occupancy Tax to the hotel operators or remarketers (when a room has been purchased from an intermediary). The hotel operators turn this money over to the Department of Finance (DOF).

The tax is based on the cost of the room.

A private house in which a room is rented is not considered a hotel.

Learn more about the Hotel Room Occupancy Tax.

The following are exempt from paying this tax:

A permanent resident who lives in the building more than 180 days. (The resident cannot rent the space to a sub-lessee or sell it to a new owner for any of those 180 days.)
New York State
Public Corporations
Political subdivisions of the State
The United States
The United Nations
A Not-For-Profit corporation formed and used exclusively for religious, charitable or educational purposes or to prevent cruelty to children or animals

The Hotel Room Occupancy Tax rate of 5.875% went into effect on December 20, 2013. It is still in effect.

You must use one of the following forms to file the Hotel Room Occupancy Tax.

HTX
HTXB

Get HTX forms.

Online

You can file and pay the tax through Business Tax e-Services.

You can pay by:

Electronic Funds Transfer (EFT) withdrawn directly from your bank
E-check
Credit card (American Express, Master Card, VISA, and Discover)
Debit card (VISA and Master Card debit cards that don’t require the entry of a PIN number to complete a transaction)

There is a 2% convenience fee for paying by credit or debit card. There is no convenience fee for paying by EFT or e-check.

To pay online, you will need the notice number from your bill (first 13 digits) plus the billing zip code.

If there is a debit block on the bank account and you wish to pay online or by using software, the number needed to release the block is 6136400434.

Access Business Tax e-Services.

By Mail

You can file the tax forms by mail. If there's a balance due, you can also send a payment by mail.

For all returns, except returns claiming a refund, mail the tax form to:

NYC Department of Finance
P.O. Box 5564
Binghamton, NY 13902-5564

Don't send payments to this address.

After you have mailed the form, if you owe a payment, mail the check and the payment voucher to:

NYC Department of Finance
P.O. Box 3933
New York, NY 10008-3933

If you are claiming a refund, mail the form to:

NYC Department of Finance
P.O. Box 5563
Binghamton, NY 13902-5563

Large Hotel Operators

For the Tax Period December 1 to February 28, the due date is March 20th
For the Tax Period March 1 to May 31, the due date is June 20th
For the Tax Period June 1 to August 31, the due date is September 20th
For the Tax Period September 1 to November 30, the due date is December 20th

Small Hotel Operators

For the tax year beginning March 1st and ending February 28th, small operators (hotels with fewer than 10 rooms) must file by March 20th, in the month after the close of the tax year.

If you don't file your return or pay the tax by the deadline, you will be charged interest.

From July 1, 2019 through September 30, 2019, the interest rate is 9%.

You can request a refund for overpayment of the Hotel Room Occupancy Tax by completing an amended return.

The Department of Finance doesn't pay interest on refunds for this tax.

Get HTX forms.

Certificate of Registration

Every operator of a hotel or a small facility and every room remarketer must file a Certificate of Registration with DOF within three days of opening. You can get the Certificate of Registration application online.

Get HTX forms.

Certificate of Authority

Five days after receiving the hotel's Certificate of Registration, DOF will send the filer a Certificate of Authority. This Certificate gives the hotel the right to collect the tax and must be displayed in the hotel in plain sight. Internet remarketers must display the Certificate of Authority on their website.

You can get answers to questions about the tax or help with filing and paying.

Call 311 for assistance.

Hotel Room Occupancy Tax

Who Doesn't Have to Pay

Tax Rate

Filing and Paying

Deadline

Interest Rate

Refunds

Certificate of Registration

Ways to Get Help

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