Hotels & Lodging in Broome County, NY (2026)
1 rule for unincorporated Broome County, New York.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Broome County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Broome County has charged a 5% occupancy tax on hotel and motel room rent since October 1, 2007. The Broome Hotel or Motel Room Occupancy Tax Law applies countywide to every room rented for lodging, with narrow exemptions for permanent residents, government occupants and qualifying nonprofits.
Broome County Hotel or Motel Occupancy Tax
Some RestrictionsBroome County Charter and Code § 330-10 (Imposition of tax); § 330-9 (Definitions)
§ 330-10. Imposition of tax. On and after the first day of October 2007, there is hereby imposed and there shall be paid a tax of 5% upon the rent for every occupancy of a room or rooms in a hotel or motel in this County, except that the tax shall not be imposed upon a permanent resident or exempt organizations as hereinafter set forth. ... HOTEL or MOTEL -- A building or portion of it which is...
All Broome County ordinances
See every category we cover for Broome County: parking, noise, fences, fires, animals, pools, and more.
Broome County Ordinance Hub →