Form NYC-HTX "Hotel Room Occupancy Tax Return for Use by Operators and Room Remarketers" - New York City

What Is Form NYC-HTX?

This is a legal form that was released by the New York City Department of Finance - a government authority operating within New York City. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on January 1, 2018;
  • The latest edition provided by the New York City Department of Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a printable version of Form NYC-HTX by clicking the link below or browse more documents and templates provided by the New York City Department of Finance.

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Download Form NYC-HTX "Hotel Room Occupancy Tax Return for Use by Operators and Room Remarketers" - New York City

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-HTX
HOTEL ROOM OCCUPANCY TAX RETURN
TM
F O R U S E B Y O P E R A T O R S A N D R O O M R E M A R K E T E R S
Department of Finance
Period beginning ________-_________-________
Period ending ________-_________-________
Legal Name:
Name
n
EMPLOYER IDENTIFICATION
Change
NUMBER:
____________________________________________________________________________
Trade Name:
OR
____________________________________________________________________________
SOCIAL SECURITY
In Care of:
NUMBER:
____________________________________________________________________________
Location Address (number and street):
Address
n
ACCOUNT
Change
____________________________________________________________________________
ID:
City and State:
Zip Code:
Country (if not US):
____________________________________________________________________________
FEDERAL BUSINESS
Business Telephone Number:
Taxpayer’s Email Address:
CODE:
n
n
n
Check type of business entity:
Corporation
Partnership or LLC
Individual, estate or trust
nn-nn-nnnn
nn-nn-nnnn
n
n
Initial return: Date business began
Final return: Date business ended
nn
n
n
Enter 2‑character special condition code, if applicable. (See inst.):
Amended return
Room Remarketers please check box
Operators must enter the following information in order for this return to be complete:
a. If this is a final return, check the "final return" box above and, if there is a new operator, please enter the new
operator’s name, otherwise, enter “None”:
a.
___________________________________________
.............................................................................................................................................................................................
b. Number of rooms available to transient occupants at the above hotel (see instructions)
b.
................................................................
c. Number of rooms rented to permanent residents at the above hotel (see instructions)
c.
.....................................................................................
n
d. If you are an operator renting out apartments or living units under a single certificate of authority in more than one building, check this box and attach an addendum:
d.
e. Billing address, if different
from the address above ):___________________________________________________________________________________________________________________
NUMBER AND STREET
CITY
STATE
ZIP CODE
COUNTRY
SChEDUlE A
C o m p u t a t i o n o f T a x
Payment Amount
A. Payment
Amount being paid electronically with this return............................................................ A.
RENT CATEgORIES
TAx RATE
TAx DUE
NUMbER OF TAxAblE ROOM RENTAlS
(
)
(
)
(
#
)
SEE INSTRUCTIONS
PER ROOM AND DAy
TAx RATE x
OF TAxAblE ROOM RENTAlS
DURINg ThIS TAxAblE PERIOD
1. $ 10 - $19.99
$ 0.50
1.
.............................................................
2. $ 20.00 - $29.99
$ 1.00
2.
....................................................
3. $ 30.00 - $39.99
$ 1.50
3.
....................................................
4. $ 40.00 and over
$ 2.00
4.
..................................................
(
)
ADDITIONAl TAx DUE
TAx RATE
TOTAl RENTS DURINg ThIS TAx PERIOD
ADD
l TAx DUE
TAx RATE x TOTAl RENTS
5. Additional Tax
5.
5.875%
6. Total of lines 1 through 5
6.
......................................................................................................................................................................................................................................................
7. Total tax collected (see instructions)
7.
.................................................................................................................................................................................................................
8. Tax before refunds and/or credits (greater of lines 6 or 7)
8.
..............................................................................................................
9. Refunds and/or credits (attach schedule) (see instructions)
9.
...........................................................................................................
10. Total tax due (line 8 less line 9)
10.
.......................................................................................................................................................................................
11. Less: (a) Prepayments for the period
11a.
..............................................
(b) Credits carried from previous tax return
11b.
............
12. Total of lines 11a and 11b
12.
.....................................................................................................................................................................................................
13. Balance due (line 10 less line 12)
13.
...............................................................................................................................................................................
14. Overpayment (line 12 less line 10)
14.
............................................................................................................................................................................
15. Amount of line 14 to be: (a) Refunded
15a.
................................................................................................................................................................
(b) Credited to next quarter’s tax
15b.
.........................................................................................................
16. Interest (see instructions)
16.
.......................................................................................................................................................................................................
17. Penalty (see instructions)
17.
.......................................................................................................................................................................................................
18. TOTAl REMITTANCE DUE (line 13 plus lines 16 and 17)
18.
..................................................................................................................
C E R T I F I C A T I O N
O F
T A x P A y E R
Firm’s Email Address
I hereby certify that this return, including any accompanying schedules or statements, has been examined by me and is, to the best of my knowledge and belief, true, correct and complete.
I authorize the Dept. of Finance to discuss this return with the preparer listed below. (see instructions) .....................................yES
n
_____________________________________________
____________________________________
___________________
__________________
________________
Preparer’s Social Security Number
Signature of owner, partner or corporate officer
T
T
N
Date
ITLE
ELEPHONE
UMBER
_________________________________________
__________________________________
___________________
Preparer’s signature
P
D
REPARER
S PRINTED NAME
ATE
Firm’s Employer Identification Number
n
Check if
_____________________________
__________________________________
______________
Firm’s name
Address
Zip Code
Self-Employed:
Make remittance payable to the order of
All RETURNS ExCEPT REFUND RETURNS
REMITTANCES
RETURNS ClAIMINg REFUNDS
NyC DEPARTMENT OF FINANCE.
PAy ONlINE wITh FORM NyC-200V AT
NyC.gOV/ESERVICES
NYC DEPARTMENT OF FINANCE
Payment must be made in U.S. dollars,
NYC DEPARTMENT OF FINANCE
OR
HOTEL TAX
HOTEL TAX
Mail Payment and Form NyC-200V ONly to:
drawn on a U.S. bank.
P.O. BOX 5564
P.O. BOX 5563
NYC DEPARTMENT OF FINANCE
40011991
BINGHAMTON, NY 13902-5564
BINGHAMTON, NY 13902-5563
P.O. BOX 3933
NyC-hTx 2018
NEW YORK, NY 10008-3933
-HTX
HOTEL ROOM OCCUPANCY TAX RETURN
TM
F O R U S E B Y O P E R A T O R S A N D R O O M R E M A R K E T E R S
Department of Finance
Period beginning ________-_________-________
Period ending ________-_________-________
Legal Name:
Name
n
EMPLOYER IDENTIFICATION
Change
NUMBER:
____________________________________________________________________________
Trade Name:
OR
____________________________________________________________________________
SOCIAL SECURITY
In Care of:
NUMBER:
____________________________________________________________________________
Location Address (number and street):
Address
n
ACCOUNT
Change
____________________________________________________________________________
ID:
City and State:
Zip Code:
Country (if not US):
____________________________________________________________________________
FEDERAL BUSINESS
Business Telephone Number:
Taxpayer’s Email Address:
CODE:
n
n
n
Check type of business entity:
Corporation
Partnership or LLC
Individual, estate or trust
nn-nn-nnnn
nn-nn-nnnn
n
n
Initial return: Date business began
Final return: Date business ended
nn
n
n
Enter 2‑character special condition code, if applicable. (See inst.):
Amended return
Room Remarketers please check box
Operators must enter the following information in order for this return to be complete:
a. If this is a final return, check the "final return" box above and, if there is a new operator, please enter the new
operator’s name, otherwise, enter “None”:
a.
___________________________________________
.............................................................................................................................................................................................
b. Number of rooms available to transient occupants at the above hotel (see instructions)
b.
................................................................
c. Number of rooms rented to permanent residents at the above hotel (see instructions)
c.
.....................................................................................
n
d. If you are an operator renting out apartments or living units under a single certificate of authority in more than one building, check this box and attach an addendum:
d.
e. Billing address, if different
from the address above ):___________________________________________________________________________________________________________________
NUMBER AND STREET
CITY
STATE
ZIP CODE
COUNTRY
SChEDUlE A
C o m p u t a t i o n o f T a x
Payment Amount
A. Payment
Amount being paid electronically with this return............................................................ A.
RENT CATEgORIES
TAx RATE
TAx DUE
NUMbER OF TAxAblE ROOM RENTAlS
(
)
(
)
(
#
)
SEE INSTRUCTIONS
PER ROOM AND DAy
TAx RATE x
OF TAxAblE ROOM RENTAlS
DURINg ThIS TAxAblE PERIOD
1. $ 10 - $19.99
$ 0.50
1.
.............................................................
2. $ 20.00 - $29.99
$ 1.00
2.
....................................................
3. $ 30.00 - $39.99
$ 1.50
3.
....................................................
4. $ 40.00 and over
$ 2.00
4.
..................................................
(
)
ADDITIONAl TAx DUE
TAx RATE
TOTAl RENTS DURINg ThIS TAx PERIOD
ADD
l TAx DUE
TAx RATE x TOTAl RENTS
5. Additional Tax
5.
5.875%
6. Total of lines 1 through 5
6.
......................................................................................................................................................................................................................................................
7. Total tax collected (see instructions)
7.
.................................................................................................................................................................................................................
8. Tax before refunds and/or credits (greater of lines 6 or 7)
8.
..............................................................................................................
9. Refunds and/or credits (attach schedule) (see instructions)
9.
...........................................................................................................
10. Total tax due (line 8 less line 9)
10.
.......................................................................................................................................................................................
11. Less: (a) Prepayments for the period
11a.
..............................................
(b) Credits carried from previous tax return
11b.
............
12. Total of lines 11a and 11b
12.
.....................................................................................................................................................................................................
13. Balance due (line 10 less line 12)
13.
...............................................................................................................................................................................
14. Overpayment (line 12 less line 10)
14.
............................................................................................................................................................................
15. Amount of line 14 to be: (a) Refunded
15a.
................................................................................................................................................................
(b) Credited to next quarter’s tax
15b.
.........................................................................................................
16. Interest (see instructions)
16.
.......................................................................................................................................................................................................
17. Penalty (see instructions)
17.
.......................................................................................................................................................................................................
18. TOTAl REMITTANCE DUE (line 13 plus lines 16 and 17)
18.
..................................................................................................................
C E R T I F I C A T I O N
O F
T A x P A y E R
Firm’s Email Address
I hereby certify that this return, including any accompanying schedules or statements, has been examined by me and is, to the best of my knowledge and belief, true, correct and complete.
I authorize the Dept. of Finance to discuss this return with the preparer listed below. (see instructions) .....................................yES
n
_____________________________________________
____________________________________
___________________
__________________
________________
Preparer’s Social Security Number
Signature of owner, partner or corporate officer
T
T
N
Date
ITLE
ELEPHONE
UMBER
_________________________________________
__________________________________
___________________
Preparer’s signature
P
D
REPARER
S PRINTED NAME
ATE
Firm’s Employer Identification Number
n
Check if
_____________________________
__________________________________
______________
Firm’s name
Address
Zip Code
Self-Employed:
Make remittance payable to the order of
All RETURNS ExCEPT REFUND RETURNS
REMITTANCES
RETURNS ClAIMINg REFUNDS
NyC DEPARTMENT OF FINANCE.
PAy ONlINE wITh FORM NyC-200V AT
NyC.gOV/ESERVICES
NYC DEPARTMENT OF FINANCE
Payment must be made in U.S. dollars,
NYC DEPARTMENT OF FINANCE
OR
HOTEL TAX
HOTEL TAX
Mail Payment and Form NyC-200V ONly to:
drawn on a U.S. bank.
P.O. BOX 5564
P.O. BOX 5563
NYC DEPARTMENT OF FINANCE
40011991
BINGHAMTON, NY 13902-5564
BINGHAMTON, NY 13902-5563
P.O. BOX 3933
NyC-hTx 2018
NEW YORK, NY 10008-3933
Instructions for Form NYC-HTX
NEw yORk CITy DEPARTMENT OF FINANCE
TM
Department of Finance
H ote l T ax Qu art erl y R etu rn
IMPORTANT INFORMATION CONCERNING FORM NYC-200V AND PAYMENT OF TAX DUE
Payments may be made on the NYC Department of Finance website at
, or via check or money order. If paying
nyc.gov/eservices
with check or money order, do not include these payments with your New York City return. Checks and money orders must be
accompanied by payment voucher form NYC-200V and sent to the address on the voucher. Form NYC-200V must be postmarked by
the return due date to avoid late payment penalties and interest. See form NYC-200V for more information.
GENERAL INFORMATION
was 5.875% of the rent or charge per day.
They should use the NYC-HTX-RR
The fixed rate tax of 50 cents up to $2.00 per
HIGHLIGHTS OF
room per day (Form NYC-HTX and former
IMPOSITION OF TAX
RECENT RULE CHANGES
form NYC-HTXB, Schedule A, lines 1 through
The New York City Hotel Room Occupancy Tax
4) remains unchanged. See Local Law 067 of
is separate from and in addition to sales taxes
The Department of Finance has adopted a number
the Local Laws of 2011.
imposed by the State of New York and the City
of new rules affecting the application of the New
of New York on the occupancy of hotel rooms
York City Hotel Room Occupancy Tax.
Effective for periods beginning on or after
and consists of a percentage of the rent plus a flat
September 1, 2009, “room remarketers” are
amount per day. This tax must be collected for
DE MINIMIS ACTIVITY RULE:
required to collect and remit the Hotel Room
every occupancy of each room in a hotel in the
Effective September 1, 2004, a facility will not be
Occupancy Tax. Room remarketers are also
City of New York except as provided below.
considered a hotel (see definition below) required
required to register with the Commissioner of
to collect the tax if, during any four consecutive
Finance.
FORM NYC-HTXB had been discontinued.
tax quarters or any twelve-month period ending
For periods beginning on or after January 1,
on the last day of February, rooms, apartments or
Effective for periods beginning on or after
2016, small operators must use this form.
September 1, 2010, room remarketers are
units are rented to occupants on fewer than three
occasions or for not more than 14 days in the
required to collect the Hotel Occupancy Tax
HIGHLIGHTS OF
aggregate. Rentals of rooms in a single building
on the full amount charged to the occupant
RECENT LAW CHANGE
and remit the tax collected directly to the
will be aggregated and rentals of apartments and
living units in one or more buildings owned or
Commissioner of Finance. Room remarketers
Occupancies sold by a hotel operator to a
leased by the same operator will be aggregated.
will be allowed a refund or credit for tax they
room remarketer on or after June 1, 2016 for
paid to a hotel operator for occupancies that
Rentals under a single contract for one or more
the purpose of selling to an occupant will be
consecutive days will be considered a single
do not qualify as exempt, or for any tax paid to
exempt from Hotel Room Occupancy Tax.
another remarketer for that occupancy. Only
occasion, however, if a single contract provides
The room remarketer will still be responsible
for a rental for non-consecutive days, each period
remarketers that have registered with the
for collecting and remitting the Hotel Room
of consecutive days will be considered a single
Commissioner of Finance to collect the Hotel
Occupancy Tax on the sale to the occupant.
Occupancy Tax and have collected and
occasion. If a room, apartment or unit is sublet or
Any room remarketer claiming this exemption
the right to occupy the room, apartment or unit is
remitted Hotel Occupancy Tax for a
must provide the hotel operator with a New
sold or subcontracted to another person, each
particular quarterly filing period may apply
York State Room Remarketer’s Exempt
for this refund credit. For further information,
separate sublet or subcontract for a period of
Purchase Certificate. For further information,
consecutive days will be considered a separate
see Finance Memorandum 10-3 Rev.
see Finance Memorandum 16-5.
occasion. Rentals to permanent residents (see
The law also specifies that when occupancy of a
definition below) will not be included in the
Effective for all occupancies occurring on or
hotel room or rooms is sold for a single fee with
number of occasions or days of rentals for this
after December 20, 2013 and before December
other items or services, the entire amount is
purpose. Once a facility is required to register
1, 2019, the additional tax (Form NYC-HTX
considered taxable rent. This new requirement
and collect the tax because it exceeds the de
and former form NYC-HTXB, schedule A, line
results in a change in the position reflected in
minimis thresholds during a period, it must
5) is 5.875% of the rent or charge per day. The
the Hotel Occupancy Tax Rules under which
continue to collect the tax even if it falls below
fixed rate tax of 50 cents up to $2.00 per room
tax need only be collected on a specified
the threshold in a later period. However, if a
per day (Form NYC-HTX and former form
portion of total charges when those charges
facility, once registered, falls below the threshold
NYC-HTXB, Schedule A, lines 1 through 4)
Include meals. Charges for meals must now be
for a period of three consecutive years, the
remains unchanged. See Local Law 112 of the
separately stated in order for those charges not
facility is not considered a hotel and is not
Local Laws of 2015.
to be subject to Hotel Occupancy Tax.
required to file. For further information, see Title
19 Rules of the City of New York §12-01,
Effective for all occupancies occurring on or after
After September 1, 2012, when hotel
definition of "hotel", effective February 19, 2005.
December 1, 2013 and before December 20, 2013,
occupancy is sold together with other items for
the additional tax is 5% of the rent or charge per
a single price, and the rent is not exempt from
CHANGE IN FILING REQUIREMENTS
day. Form NYC-HTX and former form NYC-
the Hotel Room Occupancy Tax, room
FOR SMALL OPERATORS:
HTXB, schedule A, line 5 should reflect a 5.875%
remarketers may use the formula method
Effective for periods beginning on and after
rate and the .875% difference in the rate for these
specified in the law to compute the amount of
September 1, 2004, operators of hotels having
occupancies should be a credit subtracted on
rent that is subject to hotel occupancy tax. For
fewer than ten (10) rooms and operators of fewer
schedule A, line 9.
further information, see NYS TSB-M-12(8)S.
than ten (10) furnished apartments or furnished
Effective for all occupancies occurring on or
living units may file their returns on an annual
For periods beginning on September 1, 2009
after March 1, 2009 and before December 1,
basis covering the twelve-month period ending
through periods ending on August 31, 2010,
2013, the additional tax (Form NYC-HTX and
on the last day of February. That return will be
room remarketers should not use this form.
former form NYC-HTXB, schedule A, line 5)
due on the subsequent March 20 each year. For
Instructions for Form NyC-hTx
Page 2
further information, see Title 19 Rules of the City
to an occupant for rent in an amount determined by
respect to a room for which such person has the
of New York §§12-06 and 12-07 effective
such room remarketer, directly or indirectly, whether
rights of a room remarketer.
February 19, 2005.
pursuant to a written or other agreement. Such
- Transient Occupant
person’s ability or authority to reserve, arrange for,
A “transient occupant” is a person entitled to use
PERMANENT RESIDENT:
convey, or furnish occupancy directly or indirectly,
or possess a hotel room who is not a “permanent
The definition of a permanent resident (see below)
and to determine rent therefore, are the “rights of a
resident” as defined above.
has been clarified to provide that, in determining
room remarketer”. A room remarketer is not a
the number of days of consecutive occupancy, any
permanent resident with respect to a room for which
- Room
day on which a person occupying the room sublets
such person has the rights of a room remarketer.
A “room” includes any portion of a hotel, other
or otherwise contracts away that person's right to
than a bathroom or lavatory, whether used for
- Occupancy
occupy the room will not be taken into account.
dwelling, commercial or any other purposes,
“Occupancy” is the use or possession of any room or
For further information, see Title 19 Rules of the
except: (1) A place of assembly as defined in the
rooms in a hotel, or the right to the use or possession of
City of New York §12-01 effective July 25, 2001.
____________________________
NYC Administrative Code (See Title 19 Rules of
the furnishings or to the services and accommodations
the City of New York Section 12-01); (2) A store,
accompanying the use and possession of the room or
stand or counter to which access is had directly
NOTE: Effective for periods beginning on and
rooms. There is an “occupancy” of a room whether or
from public thoroughfares or street or mezzanine
not the person entitled to the use or possession of the
after April 1, 2005, New York State has enacted a
lobbies; (3) A lobby, public dining room or other
room actually uses or possesses it. Right to use or
Convention Center Hotel Unit Fee of $1.50 per
public room used for a private purpose. The term
hotel unit per day. The fee is required to be
possession includes the rights of a room remarketer.
“room” also includes a kitchenette, provided that
collected by hotels within the City. This fee is
- Rent
(a) it is a walk-in area, enclosed by walls, with
not part of the New York City Hotel Room
The consideration received for occupancy valued in
one or more doorways, archways, or other
Occupancy Tax. The new fee is to be collected
money, whether received in money or otherwise,
openings, (b) it is supplied with a cooking
and administered by the New York State
including all receipts, cash, credits, and property or
appliance, including, but not limited to, a range,
Department of Taxation & Finance in the same
services of any kind or nature, including any
microwave or convection oven, or hot plate, and
manner as the Sales Tax on hotel rooms.
service or other charge or amount required to be
(c) it contains at least one item from each of two
Additional information is available on their
paid as a condition for occupancy, and also any
of the following three categories: (1) a sink with
website at www.tax.ny.gov
____________________________
amount for which credit is allowed by the operator
running water, or dishwasher; (2) a refrigerator;
or room remarketer to the occupant, without any
(3) a cabinet, counter top, or table.
deduction therefrom whatsoever, whether received
DEFINITIONS
by the operator or a room remarketer or another
REGISTRATION
person on behalf of either of them.
Every operator of a hotel and every remarketer
- Hotel
must file with the Department of Finance a
- Permanent Resident
For purposes of the tax, “hotel” is any building or
certificate of registration on the form prescribed
Except as otherwise provided below, a person is a
portion thereof that is regularly used and kept open
by the Department of Finance for the purpose of
“permanent resident” as of a given date if he/she
for the lodging of occupants. The term “hotel”
obtaining a certificate of authority empowering
has had the right to occupy a room or rooms in a
includes apartment hotels, motels, boarding houses,
the operator to collect the tax. In the case of
particular hotel for the 180 consecutive days
lodging houses and clubs, whether or not meals are
operators or remarketers commencing business or
preceding that date. See "Highlights of Recent
served. The rental to occupants, other than
opening new hotels, a certificate of registration
Rule Changes - Permanent Resident” above for
permanent residents, of furnished apartments or
must be filed within three days after the
recent changes related to the definition of a
other furnished living units intended for single-
commencement or opening. Every operator who
permanent resident. A person who enters into an
family use is considered a hotel. A hotel includes
operates more than one hotel is required to obtain
agreement for occupancy for 180 consecutive
making one or more rooms in a property owned by
a certificate of authority for each establishment.
days or more does not become a “permanent
an individual available to guests for compensation
An operator of furnished apartments or other
resident” under the law until he/she has been an
on a regular basis and also includes renting to guests
furnished living units intended for single-family
occupant for 180 consecutive days, and the
more than one room in a dwelling place ordinarily
use subject to the tax and located at multiple
operator is liable for the collection of the tax until
occupied by a person as his or her residence. See
addresses may request a single certificate of
that occupancy for 180 consecutive days has been
"Highlights of Recent Rule Changes" above.
authority for all such apartments or living units by
completed. However, an occupant can obtain
attaching to the registration form a schedule
permanent resident status prior to completing 180
- Operator
showing each apartment and its street address.
An “operator” is any individual, partnership,
days of consecutive occupancy by requesting a
The certificate of authority must be prominently
society, association, joint stock company,
lease from the hotel operator pursuant to the
displayed by the operator in a manner that it may
provisions of Section 2522.5 of the rent
corporation, estate, receiver, trustee, assignee,
be seen and come to the notice of all occupants
referee, or any other person acting in a fiduciary
stabilization regulations promulgated by the New
and persons seeking occupancy. In the case of a
or representative capacity, whether appointed by
York State Division of Housing and Community
room remarketer that offers New York City hotel
Renewal. Where the occupant has requested such
a court or otherwise, and any combination of
rooms via the internet, the Certificate of Authority
individuals operating a hotel in the City of New
a lease, the hotel operator should not collect the
should be scanned and displayed on the room
tax for any day, starting on the date the lease was
York, including but not limited to the owner or
remarketer’s web site.
proprietor of such premises, lessee, sublessee,
requested, that falls within a period of continuous
mortgagee in possession, licensee, or any other
occupancy by the occupant. However, if the
Exemption of Nonprofit Operators. An
occupant does not complete 180 days of
person operating the hotel.
organization organized and operated exclusively
continuous occupancy, any taxes not previously
for religious, charitable, or educational purposes, or
- Room Remarketer
collected become immediately due and payable
for the prevention of cruelty to children or animals,
and are to be collected by the hotel operator. A
A person who reserves, arranges for, conveys, or
is exempt from the obligation to collect the tax as a
furnishes occupancy, whether directly or indirectly,
room remarketer is not a permanent resident with
hotel operator if it carries on its nonprofit activities
Instructions for Form NyC-hTx
Page 3
in premises in which, as part of the activities for
each apartment and its street address.
2013 and before December 20, 2013, the per
which it was organized, it operates a hotel. To
room tax remains at $1.50 but the additional tax
All returns, except refund returns:
obtain the above exemption as a hotel operator, a
rate has been raised to 5.875% of the rent. (See
nonprofit organization must submit a request for
instructions for Line 5).
NYC Department of Finance
exemption containing the following:
Hotel Tax
2) Where a room occupancy is for less than a full
P.O. Box 5564
1. a copy of the organization’s articles of
day and a person pays less than the rent for a full
Binghamton, NY 13902-5564
incorporation or association,
day, the tax is the same amount as would be due
for a full day at the rate for a full day.
2. a copy of its by-laws,
Remittances - Pay online with Form NYC-200V
at
, or Mail payment and
3. a statement of receipts and disbursements for
nyc.gov/eservices
3) Where the rent covers a term longer than one
Form NYC-200V only to:
its most recent year,
day, the rent per day is computed by dividing
NYC Department of Finance
the rent for the term by the total number of
4. a statement of its assets and liabilities for its
P.O. Box 3933
days in the term.
most recent year,
New York, NY 10008-3933
5. a copy of its exemption from federal income
EXEMPTIONS
tax issued by the Internal Revenue Service,
Returns claiming refunds:
The following persons are exempt from payment of
the tax as hotel occupants: (a) permanent resident
6. copies of its federal, state, and City tax returns
NYC Department of Finance
as defined above, and (b) organizations and
for the most recent three years, and
Hotel Tax
associations exempt from the State and City Sales
P.O. Box 5563
7. an affidavit of an officer of the organization
Tax on hotel room rents as described in Tax Law
Binghamton, NY 13902-5563
stating the following:
section 1116(a), including the federal government,
the State and City of New York, or any agency
An operator who terminates the business or falls
a. type of organization
thereof, and certain nonprofit organizations. A
below the de minimis threshold for three
b. purpose for which it was organized
person or entity claiming exemption other than as a
consecutive years (see, “Highlights of Recent
permanent resident must submit to the hotel
Rule Changes”) must file a final return within 20
c. a description of its actual activities
operator a New York State Sales Tax exemption
days from the date the business was terminated.
certificate to obtain this exemption.
d. source and disposition of its funds
If the business was sold, the purchaser must also
file a return covering the period beginning on the
e. a statement that none of its net earnings is
Occupancies sold by a hotel operator to a room
date of purchase.
credited to surplus nor may inure to the
remarketer on or after June 1, 2016 for the
benefit of any shareholder, member or
purpose of selling to an occupant will be exempt
ELECTRONIC FILING
individual, and
from Hotel Room Occupancy Tax. Any room
Register for electronic filing. It is an easy, secure
remarketer claiming this exemption must provide
f. such other facts as may be relevant to its
and convenient way to file and pay the Hotel Tax
the hotel operator with a New York State Room
application.
on-line. For more information log on to
Remarketer’s Exempt Purchase Certificate.
NYC.gov/eservices
The application should be submitted to:
Preparer Authorization: If you want to allow
COMPUTATION OF TAX
New York City Dept. of Finance
the Department of Finance to discuss your return
1) This tax must be paid for every occupancy of
Exemption Processing Section
with the paid preparer who signed it, you must
each room in a hotel in the City of New York
59 Maiden Lane, 20th Floor
check the "yes" box in the signature area of the
at 5.875% of the rent charged plus an amount
New York, NY 10038
return. This authorization applies only to the
per room per day based on the following table:
individual whose signature appears in the
WHEN AND WHERE TO FILE
"Preparer's Use Only" section of your return. It
If the rent per full day
The tax per day is:
Every operator as defined above is required to
does not apply to the firm, if any, shown in that
for the room is:
_________________________________________
file returns. Quarterly returns must be filed for
section. By checking the "Yes" box, you are
$10 or more, but less than $20
$ 0.50
each establishment for each three-month period
...........................................
authorizing the Department of Finance to call the
$20 or more, but less than $30
$ 1.00
ending on the last days of August, November,
..........................................
$30 or more, but less than $40
$ 1.50
preparer to answer any questions that may arise
..........................................
February and May of each tax year and must be
$40 or more
$ 2.00
during the processing of your return. Also, you are
.............................................................................................
filed within 20 days of the end of the period they
authorizing the preparer to:
In using the table, where an amount of rent is
cover. However, effective for periods beginning
charged for more than one room, whether or
Give the Department any information missing
on and after September 1, 2004, operators of
not a suite, if such rooms are not otherwise
from your return,
hotels having fewer than ten (10) rooms and
l
rented separately, the daily rent per room is to
operators of fewer than ten (10) furnished
Call the Department for information about the
be determined by dividing the entire rent by the
apartments or furnished living units may file their
processing of your return or the status of your
l
number of rooms for which the charge is made
returns on an annual basis covering the twelve-
refund or payment(s), and
(see "room" defined above). For example, if the
month period ending on the last day of February.
entire charge for a suite of three rooms is $90
That return will be due on the subsequent March
Respond to certain notices that you have
per day, the charge for each room is considered
20 each year.
An operator of furnished
shared with the preparer about math errors,
l
to be $30. Beginning on or after December 1,
apartments or other furnished living units
offsets, and return preparation. The notices
1994 and before March 1, 2009, the per room
intended for single-family use subject to the tax
will not be sent to the preparer.
tax is $1.50 plus an additional 5% of the rent.
and located at multiple addresses but registered
Beginning on or after March 1, 2009 and
You are not authorizing the preparer to receive
under a single certificate should file a single
before December 1, 2019, except for
any refund check, bind you to anything (including
return covering all such apartments or living units
occupancies beginning on or after December 1,
any additional tax liability), or otherwise represent
by attaching to the return a schedule showing
Instructions for Form NyC-hTx
Page 4
you before the Department. The authorization
5% tax rate will be subtracted as a credit on Line 9.
partial month the payment is late up to 25%,
cannot be revoked, however, the authorization
unless the failure is due to reasonable cause.
LINE 7 - TOTAL TAX COLLECTED
will automatically expire twelve (12) months after
d) The total of the additional charges in (a) and
Enter the amount of tax collected or required to be
the due date (without regard to any extensions) for
(c) may not exceed 5% for any one month
collected according to the hotel’s books and records.
filing this return. Failure to check the box will be
except as provided in (b).
deemed a denial of authority.
LINE 9 - REFUNDS AND/OR CREDITS
If you claim not to be liable for these
Enter the sum of the following and attach a
SPECIFIC INSTRUCTIONS
additional charges, a statement in support of
schedule to the return and explain on a rider:
your claim should be attached to the return.
a) any amount of tax paid to the Department of
LINES a, b, c, d and e must be completed by all
Additional penalties may be imposed on any
Finance in the preceding period and refunded
operators. Room remarketers are not required to
underpayment of the tax due to negligence or
in the current period to a person who has
complete these lines.
fraud. Officers of a corporate operator and
become a permanent resident;
partners in a partnership that is an operator are
Special Condition Codes
b) any amount of tax paid to the Department of
personally liable for the tax collected or required
At the time this form is being published, there are
Finance with respect to rent that has been
to be collected by the corporation or partnership
no special condition codes for tax year 2018.
determined to be worthless, but only if the
and are subject to the above penalties.
Check the Finance website for updated special
refund is requested within one year from the
condition codes. If applicable, enter the two
date of payment;
LINE 18 - TOTAL
character code in the box provided on the form.
REMITTANCE DUE
c) if the total rents on schedule A, line 5
LINES b AND c -
Add lines 13, 16 and 17 to obtain the total
includes rent for occupancies that occurred on
For operators of furnished apartments or other
amount due. Make your check payable to the
or after December 1, 2013 and before
furnished living units located at different street
order of:
December 20, 2013, a credit consisting of
addresses, enter on this line and line c the number
.875% of the total rents due for occupancies
NYC Department of Finance
of rooms in all locations.
beginning on or after December 1, 2013 and
before December 20, 2013; and
To receive proper credit, you must enter your
LINE d -
correct Employer Identification Number or Social
If you are an operator renting out apartments or
d) any other credit allowable by law or
Security Number and your Account ID number
regulation, provided a detailed explanation is
living units under a single certificate of authority
on your tax return and remittance.
in more than one building attach an addendum to
attached to the return. Room remarketers
this form showing the name, if any, and the
applying for a credit or refund for tax paid to a
DID YOUR MAILING ADDRESS CHANGE?
address of each building in which you rent out
hotel operator for occupancies that do not
If so, please visit us at nyc.gov/finance and click
apartments or living units under a single
qualify as exempt, or to another room
“Update Name and Address” in the blue
certificate of authority on a transient basis and the
remarketer, must include a schedule with the
“Business Taxes” box. This will bring you to the
number of rooms at each location.
name, address and amount paid to each hotel
“Business Taxes Change of Name, Address or
or room remarketer. In the alternative, a room
Account Information”. Update as required.
LINE e -
remarketer may attach a summary schedule
The taxpayer must enter the facility address if it
and make all details available to the
ASSISTANCE
is different from the address entered in the box at
Commissioner of Finance upon request.
For further information, call 311, If calling from
the top of page one of the form.
outside the five NYC boroughs, call 212-NEW-
LINE 16 - INTEREST
YORK (212-639-9675).
SCHEDULE A - COMPUTATION OF TAX
If the tax is not paid on or before the due date,
interest must be paid on the amount of the
LINE A - PAYMENT
PRIVACY ACT NOTIFICATION
underpayment from the due date to the date paid.
The Federal Privacy Act of 1974, as amended, requires agencies
Enter the amount of payment remitted with this
For information regarding interest rates, visit the
requesting Social Security Numbers to inform individuals from whom
return.
they seek this information as to whether compliance with the request is
Finance website at nyc.gov/finance or call 311. If
voluntary or mandatory, why the request is being made and how the
calling from outside of the five NYC boroughs,
information will be used. The disclosure of Social Security Numbers
LINES 1 TO 4 - RENT CATEGORIES
for taxpayers is mandatory and is required by section 11-102.1 of the
please call 212-NEW-YORK (212-639-9675).
Administrative Code of the City of New York. Such numbers disclosed
Enter in the proper lines for each rental category
Interest amounting to less than $1 need not be paid.
on any report or return are requested for tax administration purposes
the total number of taxable occupancies of rooms
and will be used to facilitate the processing of tax returns and to
establish and maintain a uniform system for identifying taxpayers who
or apartments during the period covered by the
LINE 17 - PENALTY
are or may be subject to taxes administered and collected by the
return.
Department of Finance, and, as may be required by law, or when the
a) If you fail to file a return when due, add to the
taxpayer gives written authorization to the Department of Finance for
tax (less any payments made on or before the
another department, person, agency or entity to have access (limited or
LINE 5 - ADDITIONAL TAX DUE
otherwise) to the information contained in his or her return.
due date) 5% for each month or partial month
Enter the total amount of rents or charges for
the form is late, up to 25%, unless the failure
taxable occupancies during this tax period. Multiply
is due to reasonable cause.
this by the tax rate, which for periods on or after
b) If the return is filed more than 60 days late,
Dec. 1, 1994 and before March 1, 2009 is 5%.
the above late filing penalty will not be less
Effective for all occupancies occurring on or after
than the lesser of 1) $100 or 2) 100% of the
March 1, 2009 and before December 1, 2019,
amount required to be shown an the return
including occupancies occurring on or after
less any payment or credits claimed.
December 1, 2013 and before December 20, 2013,
use the 5.875% tax rate. The difference in tax for
c) If you fail to pay the tax shown on the return by
occupancies occurring on or after December 1, 2013
the prescribed filing date, add to the tax (less
and before December 20, 2013 that results from the
any payments made) 1/2% for each month or