Hotels & Lodging in New York (2026)

Albany County imposes a 6% tax on the per-diem rental rate charged for every hotel or motel room countywide, collected…

Broome County has charged a 5% occupancy tax on hotel and motel room rent since October 1, 2007. The Broome Hotel or…

Buffalo imposes a 3% hotel and motel occupancy tax on every room rental within city limits, effective September 1…

The Town of Cheektowaga taxes hotel, motel and boarding-house room rentals at up to 3% of the daily rate under Town…

Clarkstown imposes a 5% tax on hotel and motel room rent, effective December 1, 2024, collected by operators and…

Greenburgh charges a 3% occupancy tax on every room rented in a hotel or motel in the unincorporated part of the town…

Mount Vernon charges a 2.5% sales tax on hotel room rent under City Code Chapter 234, collected by operators the same…

Nassau County imposes a 3% occupancy tax on the per diem room rate at every hotel, motel, bed-and-breakfast, and…

New Rochelle imposes a 3% room occupancy tax on hotel and motel stays under City Code § 288-34, in effect since October…

NYC imposes a hotel room occupancy tax of roughly 5.875% of the daily room rent plus a per-room daily flat fee…

Orange County taxes every room rented in a hotel, motel or short-term rental unit at 5% of the rent charged, under…

Rockland County imposes a 3% tax on the rent charged for every hotel room occupancy countywide, under the Rockland…

Suffolk County imposes a 5.5% hotel and motel occupancy tax on room rentals, covering short-term rentals booked through…

Tompkins County Code § 150-10 imposes a 5% tax on the rent charged for every hotel-room occupancy in the county…

Westchester County has imposed a 3% Room Occupancy Tax on hotel and motel rentals since January 1988, collected by the…

Yonkers imposes a 5.875% tax on the rent charged for every hotel or motel room occupancy in the city, collected by the…