Westchester County, NY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of room rent
- Effective date
- January 1, 1988
- Exemption
- Stays of 90+ consecutive days
- Collected by
- County Commissioner of Finance
Summary
Westchester County has imposed a 3% Room Occupancy Tax on hotel and motel rentals since January 1988, collected by the County Commissioner of Finance and waived only for permanent residents and exempt organizations.
On and after the first day of January 1988, there is hereby imposed and there shall be paid a tax of three percent upon the rent for every occupancy of a room or rooms in a hotel in this county, except that the tax shall not be imposed upon a permanent resident or an exempt occupant.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 47).
Full Breakdown
Westchester's Room Occupancy Tax applies to every occupancy of a room or rooms in a hotel, a term that includes hotels, motels, tourist homes and similar facilities, within the county's territorial limits. The 3% tax is added to the rent and collected by the operator on the county's behalf, except when the occupant is a permanent resident of 90 or more consecutive days or an exempt organization under §285.04.
Violations & Fines
Late or unpaid tax draws a penalty of 5% of the tax per month (capped at 25%) plus 1% monthly interest; willfully false returns or refusal to collect the tax is a misdemeanor punishable by up to a $1,000 fine and one year in jail under §285.20.
Frequently Asked Questions
What is Westchester County's hotel occupancy tax rate?
Who is exempt from Westchester's hotel occupancy tax?
Sources & Official References
Other rules in Westchester County
New York rules heatmap·Compare Westchester County to another location·View the New York hotels & lodging overview
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