The Commissioner of Finance is responsible for the collection of the Hotel and Motel Occupancy Tax imposed on the occupancy of hotel and motel rooms, as authorized and defined in Local Law Number 13 of 2009.

Registration

Each facility in the County which are used for lodging of guests, must be registered with the Commissioner of Finance. An I.D. number will be assigned and the operator will be supplied with a Certificate of Authority, forms and instructions. The Certificate must be prominently displayed.

Filing & Returns

On September 15, 2009, the Hotel and Motel Occupancy Tax became effective. The five percent (5%) occupancy tax shall be paid by the occupant to the operator as trustee of the County. Every operator shall file with the Commissioner of Finance a Return of Tax on Occupancy of Hotel and Motel Rooms for the periods ending the last day of February, May, August and November of each year.

Returns shall be filed within twenty (20) days from the expiration of the period covered thereby. If returns are not filed and taxes not remitted by the due date, penalties and interest are incurred.