Hotels & Lodging in Nassau County, NY (2026)
1 rule for unincorporated Nassau County, New York.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Nassau County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Nassau County imposes a 3% occupancy tax on the per diem room rate at every hotel, motel, bed-and-breakfast, and short-term rental countywide, collected by owners and remitted quarterly to the County Treasurer.
Nassau County's 3% Hotel Occupancy Tax
Some RestrictionsNassau County Local Law No. 12-1994 (Miscellaneous Laws Title 24, § 3, as amended)
There is hereby imposed a hotel and motel occupancy tax in the County of Nassau at a rate of three percent of the per diem rental rate for each room, provided, however, that such tax shall not be applicable to a permanent resident of such hotel and motel.
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