NYC Tax Law Library: A Community Resource
Kalish Law LLC has compiled the NYC Tax Law Library as a complimentary public service for the benefit of the legal and tax community. This resource is a curated compilation of links to publicly available materials, including statutes, regulations, and recent tribunal decisions, organized to facilitate easier access for practitioners, advisors, and taxpayers.
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Hotel Occupancy Tax
Recent Tribunal Decisions:
The “Recent Tribunal Decisions” section of the NYC Tax Law Library solely contains recent published decisions from the Appeals Division of the NYC Tax Appeals Tribunal. The NYC Tax Law Library does not contain any such decisions from prior to 2003 and does not contain any determinations from the ALJ Division of the NYC Tax Appeals Tribunal. The NYC Tax Law Library also does not contain any NYS Court Decisions, even in instances where Appeals Division decisions that are included in the library were the subject of further appellate review in the New York State courts. The summaries of the decisions included below are the same as those that are publicly provided by the NYC Tax Appeals Tribunal and are not the work product of Kalish Law LLC.
USA STAY, LLC TAT(E) 19-2 (HO), et al. (December 24, 2025)
HOTEL ROOM OCCUPANCY TAX - WHERE PETITIONER REGULARLY OFFERED RESIDENTIAL APARTMENTS FOR OCCUPANCY TO TRANSIENT GUESTS FOR VARYING PERIODS OF LESS THAN 180 DAYS AT A TIME, THIS CONSTITUTED A HOTEL SUBJECT TO THE HOTEL TAX. ALTHOUGH THE OCCUPANCY AGREEMENTS WERE NOMINALLY DENOMINATED AS “SUBLEASES,” THEY DID NOT CREATE A LANDLORD-TENANT RELATIONSHIP BUT THAT OF INNKEEPER-GUEST. THE CALJ’S DETERMINATION WAS AFFIRMED AND THE EXCEPTION WAS DENIED.
AMERICAN AIRLINES, INC. TAT (E) 05-29 (HO) (June 29, 2009)
THE HOTEL ROOM OCCUPANCY TAX ("HROT") EXEMPTION FOR A PERMANENT RESIDENT DOES NOT APPLY TO ADDITIONAL ROOMS RENTED BY PETITIONER ON A TEMPORARY BASIS UNTIL SUCH ROOMS HAVE BEEN OCCUPIED FOR AT LEAST 180 CONSECUTIVE DAYS. IT IS CONSISTENT WITH THE SEPARATE TAXATION OF EACH OCCUPANCY FOR PURPOSES OF THE HROT FOR A PERSON TO BE A PERMANENT RESIDENT WITH RESPECT TO ONE OCCUPANCY FOR 180 CONSECUTIVE DAYS WITHOUT BEING A PERMANENT RESIDENT WITH RESPECT TO ANOTHER OCCUPANCY OF A SHORTER DURATION IN THE SAME HOTEL. THEREFORE, THE LAST SENTENCE OF SUBDIVISION (2) AND ILLUSTRATION (ii) OF SUBDIVISION (3) OF HROT RULE §12-01 "PERMANENT RESIDENT", WHICH LIMIT THE EXEMPTION TO THE MINIMUM NUMBER OF ROOMS OCCUPIED CONTINUOUSLY FOR AT LEAST 180 CONSECUTIVE DAYS, ARE VALID.