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Although the name transient occupancy tax is specific to California, similar lodging taxes are in effect across the United States. You pay these taxes when you rent a room, bed or other space. Its the lodging operators job to collect the tax and pay it to the government.
Every facility providing short-term lodging (less than 30 days) for a fee in Suffolk County is required to collect an occupancy tax from persons occupying such rooms at the rate of 5.5% of the per-diem rental rate charged for each room effective June 1, 2023.
New York hotel tax In New York City there are two main charges: a hotel room occupancy tax of 5.875%, and a hotel unit fee of $1.50 per unit per day.
Tax rates. The tax rate is 6% of the base rent. All taxpayers are granted a 35% base rent reduction, which reduces the effective tax rate to 3.9%. In addition, you are allowed a tax credit if your annualized base rent before the 35% rent reduction is between $250,000 and $300,000.
New York State Tax 8.875% New York City Tax 5.875% NYC Hotel Room Occupancy Tax Rate $2 per room. New York State Hotel Unit Fee (aka Javits Center fee) $1.50 per unit per day.
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People also ask

If the DoD Lodging room rate is higher than DoD Preferred or other commercial lodging room rate, a justification can be used. DoD Lodging does not charge taxes, a factor that should be taken into consideration when making a choice.
Hotel occupancy rate is a measure of the percentage of available guest rooms that are occupied at a hotel at any given time. It is typically expressed as a percentage, and is calculated by dividing the number of rooms occupied by the total number of rooms available.
Keep the completed Form ST-129 as evidence of exempt occupancy by New York State and federal government employees who are on official business and staying at your place of business. The certificate should be presented to you when the occupant checks in or upon checkout.

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