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

Chapter 262, Article X establishes the tax. Section 262-36 imposes a 5% tax on the rent for every occupancy of a room in a hotel/motel in the Town of Clarkstown, effective December 1, 2024, with the tax not applying to a permanent resident or as otherwise provided. "Hotel/motel" is defined broadly in §262-35 to include bed-and-breakfast and tourist facilities and rentable units offering overnight lodging, and "tourist facility" expressly reaches short-term or vacation rentals made available by an owner, agent, operator or hosting company. A "permanent resident" is anyone occupying a room for at least 90 consecutive days.

Section 262-37 exempts the State of New York, the United States, qualifying nonprofit/religious/charitable organizations, permanent residents, and occupants whose rent is paid from Rockland County public assistance. Every operator, including a hosting company acting on behalf of multiple operators, must file a certificate of registration with the Comptroller within 10 days of the article's effective date, or within three days of opening for later businesses, per §262-36 through §262-39; the Comptroller issues a certificate of authority that must be displayed where occupants can see it.

The tax is stated and collected separately from rent, and operators are personally liable for tax collected or required to be collected, though a hosting company may enter a voluntary collection agreement making it solely responsible for its own booking transactions. Section 262-39C is explicit that the occupancy tax does not override Chapter 157, Article X's separate ban on short-term rentals of residential dwellings, so a listing that is unlawful under that ban is not legalized by paying this tax.