Nassau County imposes a hotel and motel occupancy tax of approximately five percent on top of New York State's four percent sales tax, producing a combined rate near nine percent on transient lodging stays under thirty days.
Nassau County collects a hotel and motel occupancy tax authorized under New York State enabling legislation. The current rate is approximately five percent of the rent for each occupancy of less than thirty consecutive days. New York State sales tax adds another four percent, and additional state and MTA surcharges may apply, producing an effective combined rate around nine percent or higher. Operators register with the County Treasurer, collect the tax from guests, and remit on a quarterly schedule. Short-term-rental operators who fall within the definition of hotel are also subject. Failure to register or remit can result in audits, interest, and penalties.
Failing to register, collect, or remit the occupancy tax, underreporting room revenue, or failing to keep required records can result in audits, back taxes with interest, and substantial civil penalties.
Nassau County, NY
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Nassau County, NY
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Nassau County, NY
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Nassau County, NY
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Nassau County, NY
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Nassau County, NY
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See how Nassau County's transient occupancy tax rules stack up against other locations.
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