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.

For any assistance regarding the Nassau County Hotel & Motel Occupancy Tax, please do not hesitate to call Mojgan Samouhi at (516) 571-2104.