Westchester County levies a 3 percent hotel occupancy tax on stays of fewer than 30 days, layered on top of the 4 percent NY State sales tax and city sales tax, producing roughly 7 to 8.375 percent total tax on hotel rooms in the county.
The county hotel tax is authorized by NY Tax Law Section 1202-o and administered through the Westchester County Department of Finance. Operators of hotels, motels, and short-term rentals collect the 3 percent tax from guests, file quarterly returns, and remit to the county. Stays longer than 30 consecutive days, government employees on official travel, and certain nonprofits are exempt. The combined hotel rate including state and county sales tax typically runs about 7 percent, though municipal sales-tax overlays in cities like Yonkers can push the all-in rate higher for specific stays.
Failure to register, collect, or remit the tax can produce penalties up to 30 percent of unpaid tax plus interest, and repeated noncompliance may trigger lien filings or revocation of local hotel permits.
Westchester County, NY
Westchester County operates as a welcoming jurisdiction. County Executive orders limit cooperation with federal immigration enforcement absent a judicial war...
Westchester County, NY
Westchester employees are covered by NY Paid Family Leave under NY Workers Compensation Law Section 200 plus, NY Paid Sick Leave under NY Labor Law Section 1...
Westchester County, NY
Westchester County is part of the NY downstate region with a minimum wage of $16.50 per hour as of 2025, indexed to inflation under NY Labor Law Section 651....
Westchester County, NY
Westchester County does not levy its own business income tax. Businesses pay NY State franchise tax, county and city sales tax totaling about 8.375 percent, ...
Westchester County, NY
New York imposes a 1 percent mansion tax on residential sales of $1 million or more under NY Tax Law Section 1402-a. The tax is paid by the buyer at closing ...
Westchester County, NY
Open containers of alcoholic beverages are banned on Westchester County parkways, on most public streets and sidewalks under city codes, and in county parks ...
See how Westchester County's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.