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

" The definitions that govern this tax are set out separately in § 234-1C. A "hotel" is defined broadly to include "an apartment hotel, a motel, boardinghouse or club, whether or not meals are served," so the tax reaches far more than traditional hotels. "Occupancy" is the use or right to use any hotel room, and "operator" is any person operating the hotel, meaning the collection duty falls on whoever runs the property, not the guest directly. The exemption threshold is precise: a "permanent resident" is defined as any occupant of a room "for at least 90 consecutive days," measured with regard to that period of occupancy, so short stays and short-term rentals booked night-to-night or week-to-week remain fully taxable regardless of how the platform lists the unit.

The $2-per-day rent floor is a nominal, decades-old threshold from the 1984 amendment and effectively taxes nearly all paid occupancy. Because the sales tax article covers hotels, motels, boardinghouses, clubs and similar lodging without carving out short-term rental platforms, an operator renting rooms or units through a booking platform on a nightly basis in Mount Vernon is an "operator" of a "hotel" for purposes of this tax unless the stay reaches the 90-day permanent-resident mark.