Hotels & Lodging in Suffolk County, NY (2026)
1 rule for unincorporated Suffolk County, New York.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Suffolk County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Suffolk County imposes a 5.5% hotel and motel occupancy tax on room rentals, covering short-term rentals booked through online platforms; operators must register with the County Comptroller and collect the tax quarterly.
Suffolk County Hotel and Motel Occupancy Tax
Some RestrictionsSuffolk County Code § 523-10
A hotel and motel tax is hereby imposed upon persons occupying hotel rooms in Suffolk County at the rate of 5 1/2% of the per-diem rental rate (exclusive of sales tax) actually imposed for each hotel or motel room. [Amended 9-17-2009 by L.L. No. 34-2009; 12-1-2015 by L.L. No. 39-2015; 10-3-2017 by L.L. No. 25-2017; 12-1-2020 by L.L. No. 51-2020; 4-4-2023 by L.L. No. 13-2023] B. The tax impo...
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