Rockland County, NY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of room rent
- Effective date
- April 1, 2012
- Permanent resident exemption
- 30+ consecutive days
- Return filing deadline
- 20 days after quarter end
- Late payment penalty
- 5% plus 1% monthly interest
- Collecting authority
- County Commissioner of Finance
Summary
Rockland County imposes a 3% tax on the rent charged for every hotel room occupancy countywide, under the Rockland County Hotel Room Occupancy Tax Law effective April 1, 2012. Guests who stay 30 or more consecutive days are exempt as permanent residents, and operators must file quarterly returns with the Commissioner of Finance.
On or after the first day of April 2012, there is hereby imposed and there shall be paid a tax of 3% 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.
Full Breakdown
" A hotel is defined broadly in § 355-111 to include an apartment hotel, motel or boardinghouse whether or not meals are served, and a permanent resident is any occupant of a room for at least 30 consecutive days. Section 355-114 exempts occupancy by New York State and its subdivisions, the federal government, the United Nations, qualifying nonprofit and religious organizations, certain veterans' organizations, and listed New York Indian nations and tribes. The tax applies only within Rockland County's territorial limits under § 355-115, and the Commissioner of Finance administers and collects it under the same procedures as other County taxes, incorporating Article 28 of the state Tax Law.
Operators must file returns for the periods ending the last day of February, May, August and November, within 20 days of the period's close, and must keep occupancy and rent records for three years under § 355-121. Revenue goes into the County's general fund and may be allocated by the Legislature for any County purpose per § 355-118.
Violations & Fines
Section 355-119 sets a penalty of 5% of any tax not filed or paid on time, plus interest at 1% of the unpaid tax for each additional month it remains outstanding. Unpaid penalties and interest can be enforced the same way as the underlying tax, and the article is construed and enforced in conformity with Articles 28 and 29 of the state Tax Law.
Frequently Asked Questions
What is the hotel tax rate in Rockland County?
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How often must hotel operators file returns?
What happens if the tax is filed or paid late?
Sources & Official References
Other rules in Rockland County
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