Home · Landlord-tenant rules · Lodging tax · New York
Statewide lodging tax figures cited to the state revenue department.
Certain localities charge an additional occupancy tax, commonly called a bed tax. New York State does not administer those local bed taxes.
| Rule | Rule text |
|---|---|
| Local lodging taxes | Certain localities charge an additional occupancy tax, commonly called a bed tax. New York State does not administer those local bed taxes. New York State Department of Taxation and Finance, Hotel and Motel Occupancy. As of 2026-10-09. |
Rates are from the New York revenue department, retrieved 2026-10-09. Primary sources: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/hotel_and_motel_occupancy.htm.
Certain localities charge an additional occupancy tax, commonly called a bed tax. New York State does not administer those local bed taxes. Source: New York State Department of Taxation and Finance, Hotel and Motel Occupancy, https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/hotel_and_motel_occupancy.htm, as of 2026-10-09.
Estimates for planning; not tax/legal advice.