Suffolk County levies a 3% hotel/motel occupancy tax on transient lodging stays under 30 days, on top of New York State sales tax, totaling roughly 7% combined for guests at Hamptons and East End accommodations.
Suffolk County Local Law imposes a 3% tax on rent for occupancy of any hotel, motel, B&B, or tourist home for stays under 30 consecutive days. Combined with the 4% New York State sales tax, guests pay approximately 7% in total lodging taxes. Hamptons and North Fork resort properties remit quarterly to the Suffolk County Treasurer. Online platforms like Airbnb collect on hosts' behalf for short-term rentals. Operators must register, file returns, and remit promptly; the county uses revenue partly for tourism promotion.
Failure to register, collect, or remit the 3% occupancy tax exposes operators to back taxes, interest, and penalties under Suffolk County Treasurer enforcement.
Suffolk County, NY
Suffolk County imposes a 3 percent hotel/motel occupancy tax under County Code Chapter 523 on all rentals under 30 days. Combined with NY State sales tax 4 p...
Suffolk County, NY
Suffolk County STR regulation is at the town level. East Hampton, Southampton, Southold, Riverhead, Shelter Island and Brookhaven all require rental registra...
See how Suffolk County's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.