Broome County, NY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5% of room rent
- Effective date
- October 1, 2007
- Governing law
- Ch. 330, Art. III, §§ 330-7 to 330-23
- Registration deadline
- 10 days after effective date
- Return frequency
- Quarterly, within 20 days
- Permanent resident exemption
- Stay of 30+ consecutive days
Summary
Broome County has charged a 5% occupancy tax on hotel and motel room rent since October 1, 2007. The Broome Hotel or Motel Room Occupancy Tax Law applies countywide to every room rented for lodging, with narrow exemptions for permanent residents, government occupants and qualifying nonprofits.
§ 330-10. Imposition of tax. On and after the first day of October 2007, there is hereby imposed and there shall be paid a tax of 5% upon the rent for every occupancy of a room or rooms in a hotel or motel in this County, except that the tax shall not be imposed upon a permanent resident or exempt organizations as hereinafter set forth. ... HOTEL or MOTEL -- A building or portion of it which is regularly used and kept open as such for the lodging of guests. The term 'hotel' or 'motel' includes an apartment hotel, motor court or inn, boardinghouse or club or similar hotel or motel type of accommodations by whatever name designated, whether or not meals are served.
Full Breakdown
Article III of Chapter 330, the Broome Hotel or Motel Room Occupancy Tax Law adopted in 1977 and last amended by Local Law No. 7-2007, imposes under Section 330-10 a tax of 5% on the rent for every occupancy of a room in a hotel or motel within the County, effective October 1, 2007. The definition of 'hotel or motel' in Section 330-9 reaches any building regularly kept open for lodging guests, expressly including apartment hotels, motor courts, inns and boardinghouses, whether or not meals are served.
A 'permanent resident,' defined as an occupant who keeps a room for at least 30 consecutive days, is exempt from the tax for that occupancy period, and Section 330-12 exempts New York State and its subdivisions, the federal government, and religious, charitable or educational organizations that don't primarily operate for-profit. Section 330-14 requires every operator or room remarketer to register with the Director of Management and Budget within 10 days of the article taking effect, or within 3 days of opening for later-established properties, and to display the resulting certificate of authority where occupants can see it.
The tax must be stated separately from rent on any bill (Section 330-15), and operators act as trustees for the County in collecting it, remaining personally liable for amounts collected or owed. Section 330-17 requires quarterly returns, filed within 20 days of the close of each February, May, August and November period. Section 330-13 limits the tax to the territorial limits of Broome County.
Violations & Fines
Operators who fail to collect, remit or register face personal liability for the unpaid tax under Section 330-15, since they hold it in trust for the County and remain individually on the hook along with any corporate officer. Where an occupant doesn't pay and the operator doesn't collect, Section 330-15.C shifts the duty directly to the occupant, who must file a return with the County Comptroller and pay the Director of Management and Budget within 15 days of the tax becoming due.
Frequently Asked Questions
What is the hotel occupancy tax rate in Broome County?
Does Broome County's occupancy tax apply to long-term guests?
Who has to register for Broome County's hotel occupancy tax?
Is a hotel operator personally liable for unpaid Broome County occupancy tax?
Sources & Official References
Other rules in Broome County
New York rules heatmap·Compare Broome County to another location·View the New York hotels & lodging overview
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