ROOM OCCUPANCY TAX

On September 8, 2009 a local law was adopted, which amended Chapter 2-4 of the City’s Municipal Code, adding a new division entitled "Room Occupancy Tax’. As a result of this new law, there is imposed a tax of 3% upon the rent for every occupancy of a room or rooms in a hotel/motel in the City of White Plains, except that the tax shall not be imposed upon a permanent resident or exempt occupant. This law pertains to all hotel/motel occupancies on and after October 1, 2009.

Room Occupancy Taxes are due four times annually, according to the schedule set forth:

                                   Quarterly Period                        Due On Or Before

                                 January 1 - March 31                         April 20^th
                                     April 1 - June 30                             July 20^th
                                 July 1 - September 30                       October 20^th
                              October 1 - December 31                    January 20^th

Every operator shall file with the Commissioner of Finance a return of occupancy of rents and of the taxes payable thereon for the three-month periods as noted above. At the time of filing a return of occupancy and of rents, each operator shall pay to the Commissioner of Finance the taxes required.

Please complete the Room Occupancy Tax Form (located in the Form Section) on or before each due date and return with your remittance to:

Department of Finance
255 Main Street
White Plains, NY 10601

Penalties and Interest

Any person failing to file a return or pay over any tax to the Commissioner of Finance within the time required by law shall be subject to a penalty of 5% of the amount due per month or any fraction of a month to a maximum of 25% for each year; plus interest at the rate of 1% of such tax for each month of delay or fraction of a month after such return was required to be filed or such tax became due.