Suffolk County, NY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5.5% of per-diem room rate
- Covers short-term rentals
- Airbnb-style stays under 30 days
- Exemption
- Permanent residents (30+ consecutive days)
- Registration
- File with County Comptroller within 30 days
- Non-registration penalty
- $50 per day, per property
Summary
Suffolk County imposes a 5.5% hotel and motel occupancy tax on room rentals, covering short-term rentals booked through online platforms; operators must register with the County Comptroller and collect the tax quarterly.
A hotel and motel tax is hereby imposed upon persons occupying hotel rooms in Suffolk County at the rate of 5 1/2% of the per-diem rental rate (exclusive of sales tax) actually imposed for each hotel or motel room. [Amended 9-17-2009 by L.L. No. 34-2009; 12-1-2015 by L.L. No. 39-2015; 10-3-2017 by L.L. No. 25-2017; 12-1-2020 by L.L. No. 51-2020; 4-4-2023 by L.L. No. 13-2023]
B. The tax imposed pursuant to this article shall not be applicable to:
(1) A permanent resident of such hotel or motel.
(2) Any transactions by or with any of the following, in accordance with § 1230 of the New York Tax Law:
(a) The State of New York or any municipal corporation (including a public corporation created pursuant to agreement or compact with another state or the Dominion of Canada), improvement district or other political subdivision of the state.
(b) The United States of America, insofar as it is immune from taxation.
(c)
Full Breakdown
The County imposes a hotel and motel tax of 5 1/2% of the per-diem room rate under Suffolk County Code § 523-10. The article's definition of "hotel or motel" expressly includes short-term rentals, any dwelling, room, or living space offered for tourist or transient use for stays under 30 consecutive days, so Airbnb-style bookings are taxable, and "room remarketer" platforms must build the tax payment into checkout. Permanent residents (30+ consecutive days) and government, religious, charitable, or educational occupants are exempt. Operators must register with the County Comptroller within 30 days of the effective date, or 10 days of opening, and file quarterly returns.
Violations & Fines
Failure to register draws a $50-per-day fine for each unregistered hotel or motel. Willfully filing a false return, or collecting the tax and failing to remit it to the County Comptroller, is a misdemeanor punishable by up to a $1,000 fine, up to one year in jail, or both.
Frequently Asked Questions
Does Suffolk County's hotel tax apply to Airbnb rentals?
Who is exempt from the Suffolk County hotel tax?
Sources & Official References
Other rules in Suffolk County
New York rules heatmap·Compare Suffolk County to another location·View the New York hotels & lodging overview
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