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In 1988, Westchester County imposed the Room Occupancy Tax Law, whereas a tax of three percent is paid upon the rent for every occupancy of a room or rooms in the County, except for a permanent resident or an exempt occupant.

Registration
Per Chapter 285, Sec. 285.06, within three days of the opening of the business, every operator must register with the county by completing these forms:

In order to register your hotel or rooms, the registration forms must be completed and returned to the address below by mail, or scanned to hoteltaxonline@westchestergov.com. The hotel or rooms will be registered with the county’s Room Occupancy Tax division and the Certificate of Authority will be issued and sent to authorize collection of the tax.

If by mail, submit the registration to:
County of Westchester
Department of Finance - Room Occupancy Tax
148 Martine Ave.
White Plains, NY 10601

Room Occupancy Tax online payment system to submit quarterly returns
County hotels and rooms are required to file their quarterly returns through the Room Occupancy Tax online payment system.

Every hotel or room must file a quarterly return by signing on to the Room Occupancy Tax online system and completing the return within 20 days from the end of the last day of February, May, August and November.

Please see Frequently Asked Questions for further information or contact us by e-mail at hoteltaxonline@westchestergov.com or by phone at (914) 995-7160.