Hotel & Motel Occupancy Tax
The New York State Legislature and the Nassau County Board of Supervisors have passed legislation imposing an occupancy tax on all hotels, motels, bed and breakfasts, inns, cabins, cottages, campgrounds, tourist homes and convention centers within Nassau County. A copy of the County's Local Law imposing such tax can be seen here. The Local Law makes the Nassau County Treasurer responsible for the administration and enforcement of this tax.
The Local Law provides that a tax at the rate of 3% of the per diem rental rate for each room shall be imposed on all rents collected on or after January 1st, 2006. The owner or operator is responsible for the collection of this tax at the same time that he collects the rent from the occupant. The Local Law further provides that all owners of hotels/motels shall register with the Nassau County Treasurer and obtain a Certificate of Authority. Operators of hotels/motels in Nassau County must display such Certificates in such a manner that it may be seen and come to notice of all occupants and persons seeking occupancy.
- Click here for electronic filing of the Hotel/Motel Occupancy Tax
- Instructions for filing electronically
For any assistance regarding the Nassau County Hotel & Motel Occupancy Tax, please do not hesitate to call Mojgan Samouhi at (516) 571-2104.
- Copy of Local Law No. 10-2017
- Copy of Local Law No. 69-2015
- Copy of Local Law No. 5-2013
- Copy of Local Law No. 21-2009
- Copy of Local Law 14-2011, 26-2000, and 12-1994
- Copy of Local Law No. 29-2000
- Registration Form
- Tax Remittance Form
- Schedule E
- Permanent Residency
Nassau hotels should refund to the occupant the Nassau portion of the hotel tax collected in the first 30 days once an occupant surpasses 30 days of continuous occupancy. The hotel tax is not applicable to permanent residents of hotels. Under New York State and local law, an occupant of a Nassau hotel room qualifies as a “permanent resident” after 30 days of continuous occupancy. NYS law provides that once an occupant qualifies as a permanent resident, the tax is no longer imposed and the tax previously collected is refundable to the occupant. Although the general NYS law defines a “permanent resident” as an occupant for 90 days, the NYS law that authorized Nassau to impose a hotel tax defines a “permanent resident” as an occupant for 30 consecutive days. Consequently, the Nassau local hotel tax law also defines a “permanent resident” as an occupant for 30 consecutive days. So, the Nassau portion of the hotel tax is refundable to the occupant after 30 days continuous occupancy.