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STATISTICAL PROFILE OF THE NEW YORK CITY HOTEL ROOM OCCUPANCY TAX

Date Published:

2020-09-01

Description:

The Hotel Room Occupancy Tax must be paid on the occupancy, or the right of occupancy, of a room or rooms in a hotel. A “hotel” is a building or part of it that is regularly used for the lodging of guests, and includes an apartment hotel, a motel, boardinghouse, bed-and-breakfast, bungalow, or club,

Agency:

Finance, Department of (DOF)

Subject(s):

Hotels, Statistics, and Taxation

Report Type:

Reports - Annual