Hotels & Lodging in Westchester County, NY (2026)
1 county-level rule, plus city-specific rules for 3 cities in Westchester County, New York.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Westchester County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Westchester County has imposed a 3% Room Occupancy Tax on hotel and motel rentals since January 1988, collected by the County Commissioner of Finance and waived only for permanent residents and exempt organizations.
Westchester County Hotel Room Occupancy Tax
Some RestrictionsWestchester County Code § 285.02
On and after the first day of January 1988, there is hereby imposed and there shall be paid a tax of three percent upon the rent for every occupancy of a room or rooms in a hotel in this county, except that the tax shall not be imposed upon a permanent resident or an exempt occupant.
Hotels & Lodging by City in Westchester County
3 cities in Westchester County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
All Westchester County ordinances
See every category we cover for Westchester County: parking, noise, fences, fires, animals, pools, and more.
Westchester County Ordinance Hub →