NYC Admin Code §11-2502 imposes a 5.875% Hotel Room Occupancy Tax (HROT) on every hotel stay under 180 days, plus a $1.50 or $2 per-room nightly fee. Stays of 30 consecutive days flip to non-transient and become exempt.
The Hotel Room Occupancy Tax under Title 11 Chapter 25 of the Administrative Code requires every NYC hotel, motel, B&B, and short-term rental operator to collect 5.875% of the rent plus a flat per-room fee of $1.50 nightly for rooms under $40 and $2 nightly above. Operators must register with the Department of Finance, file quarterly returns, and post the tax separately on bills. Stays of 30 consecutive days or more by the same guest qualify as permanent-resident occupancy and become exempt prospectively. Short-term rental hosts since 2023 collect HROT through Airbnb and Vrbo under Local Law 18 of 2022.
Failing to register, collect, or remit HROT triggers Admin Code §11-2519 penalties up to 30% of unpaid tax plus interest at 7.5% annually, plus possible tax-fraud prosecution; willful failure to file returns is a misdemeanor under §11-2520.
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New York, NY
NYC layers Hotel Room Occupancy Tax under Admin Code §11-2502 (5.875% plus $1.50/$2 per night) on top of New York State sales tax (8.875%) for a combined hot...
New York, NY
Short-term rentals in New York City are subject to layered taxes administered by the NYC Department of Finance and the New York State Department of Taxation ...
New York, NY
Under NYC Administrative Code Chapter 31 of Title 26 (Local Law 18 of 2022), it is unlawful to offer, manage, or administer the short-term rental of a dwelli...
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