Accommodation is subject to state and county sales tax, and most counties (and some cities) charge a local hotel occupancy tax. In New York there is a specific hotel. When this tax is filed and paid before the due date, taxpayers can apply a 1 percent discount on the tax due on a monthly or quarterly return. Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that is collected by the local tax authority.
People who rent their homes must collect hotel occupancy tax to their customers in the same way that a hotel or motel collects tax from its guests.