Albany County, NY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of per-diem room rate
- Effective date
- January 1, 2020
- Applies to
- Hotels/motels with 25+ rooms
- Exemption
- Occupants staying 30+ consecutive days
- Registration deadline
- 10 days after effective date
- Administering office
- Commissioner of Management and Budget
- Return frequency
- Quarterly, within 20 days
Summary
Albany County imposes a 6% tax on the per-diem rental rate charged for every hotel or motel room countywide, collected by operators from occupants and remitted to the Commissioner of Management and Budget under the Albany County Hotel Room Occupancy Tax Law.
On and after the first day of January 1, 2020, there is hereby imposed and there shall be paid a tax of 6% of the per-diem rental rate charged to occupants for each hotel or motel room, except that the tax shall not be imposed upon a permanent resident of such hotel or motel.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4022468; v11 updated 2024-07-21).
Full Breakdown
Under Code of the County of Albany § 270-31, effective January 1, 2020, the County charges "a tax of 6% of the per-diem rental rate charged to occupants for each hotel or motel room," though the tax does not apply to a permanent resident (anyone occupying a room for at least 30 consecutive days, per § 270-30). "Hotel" is defined in § 270-30 to include an apartment hotel, motel, boardinghouse or club with 25 or more rooms available for occupancy, whether or not meals are served.
Every operator must register with the Commissioner of Management and Budget within 10 days of the effective date (or three days of opening) under § 270-35, and must display the resulting certificate of authority prominently for occupants to see. The tax must be stated and charged separately from rent under § 270-36B, and the operator is personally liable for amounts collected. Quarterly returns are due within 20 days of the close of each February, May, August and November period under § 270-38. Revenue is split three ways under § 270-41: up to 1/6 to a convention and tourist development fund (administered with the Albany County Convention and Visitors Bureau), 2/3 to a Civic Center Debt Service Fund, and 1/6 to the Albany Convention Center Authority Fund, shifting after the Convention Center's completion date.
The tax applies only within Albany County's territorial limits per § 270-34, and certain exempt organizations (New York State, the federal government, qualifying nonprofits) are excluded under § 270-33.
Violations & Fines
Operators who fail to collect, file, or remit the tax face enforcement by the County Attorney under § 270-45, who may bring a civil action on the Commissioner's request. The Commissioner of Management and Budget may also issue a warrant directed to the Sheriff to levy on and sell an operator's real and personal property; the Sheriff must file a copy with the County Clerk within five days, at which point the amount becomes a docketed lien. Corporate officers are personally liable for tax collected but not remitted.
Frequently Asked Questions
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Sources & Official References
Other rules in Albany County
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