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.
See how Mount Vernon's transient occupancy tax rules stack up against other locations.
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