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Nassau County, NY Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Tax rate
3% of per diem room rate
Covers
hotels, motels, B&Bs, campgrounds, tourist homes
Exemption
stays of 30+ consecutive days
Returns due
quarterly: Feb 1, May 1, Aug 1, Nov 1
Registration penalty
$100/day per unregistered property

Summary

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.

These county ordinances apply to unincorporated areas of Nassau County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

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.

Source: Nassau County Hotel/Motel Occupancy TaxView official code

Full Breakdown

Title 24 of Nassau County's Miscellaneous Laws imposes a 3% hotel and motel occupancy tax on the per diem rental rate for every room countywide, covering hotels, motels, bed-and-breakfasts, inns, cabins, cottages, campgrounds, tourist homes and convention centers. Guests who occupy a room for at least 30 consecutive days as permanent residents are exempt from the tax. Owners must register with the County Treasurer within 30 days of opening, display their certificate of authority where occupants will see it, and file returns quarterly. The county's authority to levy the tax is time-limited under state law and has been repeatedly renewed by the Legislature since 1994, most recently extended toward 2027.

Violations & Fines

Operating without registering with the County Treasurer draws a $100-per-day fine for each unregistered hotel or motel; late filing or payment adds a 5% penalty plus 1% interest per month on the unpaid tax.

Frequently Asked Questions

Does the tax apply to Airbnb and other short-term rentals?
Yes. The law defines 'hotel' or 'motel' broadly to include bed-and-breakfasts, cabins, cottages and tourist homes providing overnight lodging, so short-term rental hosts owe the same 3% tax unless a guest becomes a 30-day-plus permanent resident.
Who collects and remits the tax?
The property owner or operator collects the 3% from guests and remits it to the Nassau County Treasurer, filing quarterly returns on the first of February, May, August and November.
Is the county's authority to levy this tax permanent?
No. State law caps the county's taxing authority for a fixed term that the Legislature must periodically renew; it has been extended repeatedly since 1994, most recently toward the end of 2027.

Sources & Official References

Other rules in Nassau County

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All Nassau County rules

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