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NYC Government Publication


Statistical Profile of the New York City Hotel Room Occupancy Tax, Tax Year 2018

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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.The occupancy tax year is March 1 to the last day of February of the following year.

Sub title
  • Report prepared by the Division of Tax Policy
Report type
  • Reports - Annual
Date published
  • 2019-08-22
Fiscal year
  • 2018
Calendar year
  • 2018
  • brooklyn
  • staten_island
  • bronx
  • manhattan
  • queens