Hotels & Lodging in New York, NY (2026)
1 verified hotels & lodging rules for New York, New York, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
NYC Admin Code §11-2502 imposes a 5.875% Hotel Room Occupancy Tax (HROT) on every hotel stay under 180 days, plus a $1.50 or $2 per-room nightly fee. Stays of 30 consecutive days flip to non-transient and become exempt.
NYC Hotel Room Occupancy Tax is 5.875% plus per-night fees
Heavy RestrictionsLooking for New York County county-wide rules?
County ordinances apply to unincorporated areas and may supplement New York city rules.
Hotels & Lodging in New York County →