Yonkers, NY Hotels & Lodging: Transient Occupancy Tax (2026)

875% of rent, running through September 1, 2027 under the current amendment schedule. "Hotel" is defined broadly to include apartment hotels, motels, boarding houses, tourist homes, motel courts and clubs with at least four rentable rooms, whether or not meals are served. Operators must register with the Commissioner within 10 days of the article's effective date, or within 3 days of opening a new hotel, and display the resulting certificate of authority where occupants can see it. The tax must be stated and charged separately from rent on every bill, and the operator collects it as trustee for the City, personally liable (along with corporate officers) for amounts collected or required to be collected.

Returns and payment are due quarterly, within 20 days after the close of each March, June, September and December period, unless the Commissioner sets a different schedule. Records of every occupancy, rent and tax must be kept for three years and made available to the City on demand. Exemptions cover New York State and federal government occupants, qualifying religious/charitable/educational nonprofits operating a hotel in furtherance of their exempt purpose, and permanent residents. Disputed determinations go through a Commissioner hearing and, if unresolved, an Article 78 proceeding in State Supreme Court within 30 days, with the deficiency amount typically required to be deposited first.