Room Occupancy Tax Questions and Answers

Please review the questions and answers below before contacting us.  You may find your answer here.


1. How do I register a new hotel?
Per Westchester County Room Occupancy Tax Law, within three days after commencement or opening of a hotel or room occupancy business, every operator shall register with the county by completing these forms:

Once the registration is complete, the Certificate of Authority will be issued so that the tax may be collected.

2. When is the Room Occupancy Tax return due?
All Westchester County hotels and rented rooms must file quarterly room occupancy tax returns by the 20th of the following month ending the quarter. If the 20th falls on a weekend or bank holiday, the return is due the next business day. The quarters are:

  1. December January and February: Due March 20
  2. March April and May: Due June 20
  3. June July and August: Due Sept. 20
  4. September October and November: Due Dec. 20

3. What is the Room Occupancy Tax rate?
The county room occupancy tax rate is three percent per occupied room rental.

4. What happens if the tax payment is not made on time due to a change in our banking information or for some other reason?
If we receive the tax payment after the due date it is considered a late payment and will be assessed interest of one percent a month or a fraction of a month up to 12 percent a year per return and a penalty of 5 percent a month or a fraction of a month up to 25 percent a year per return. We will notify you if the ACH placed is returned to us. If the banking information is changed please notify us immediately to avoid interest and penalties.

5. Our hotel has no sales this quarter? Do we still need to file a return?
Yes. All hotels that are registered to collect Westchester County Room Occupancy Tax must complete and file a return each quarter whether or not there have been room rentals.

6. How do I contact the Room Occupancy Tax Division if I have a question?
The Room Occupancy Tax Division phone number is (914) 995-3462. We are available from 9 a.m. to 5 p.m., Monday - Friday.

7. Is there a specific purpose assigned to the Room Occupancy Tax revenue collected by Westchester County?
The Room Occupancy Tax Law specifies that all revenue from this tax is allocated, with 85% of the tax used to meet the needs of the homeless, and 15 percent used for the purpose of tourism.