Hotel Room Occupancy Tax

Room Occupancy Tax

There is a Room Occupancy Tax on the rental of rooms in the Town/Village of Harrison.  This tax is 3.0% of the rent for every occupancy for a room or rooms within the Town/Village as outlined in the Local Law 1-2017.

Room Occupancy Tax Local Law 1-2017 

The tax is due and payable to the Town/Village of Harrison, within twenty (20) days after the close of the quarter.  A return must be completed, notarized along with the remittance of the tax collections for the period.

Please click on links below for additional information regarding payments, penalties, late fees tax return forms and registration.

Room Occupancy Tax FORMS:

Tax Return Form (form must be completed, notarized and submitted with tax collections within twenty (20) days after the close of the reporting period).

February 1st – April 30th                       Due by May 20th

May 1st – July  31st                               Due by July 20th

August 1st – October 31st                    Due by November 20th

November 1st – January 31st              Due by February 20th

Certificate of Registration (every operator shall file with the Comptroller within three (3) days of opening the business pursuant to § 35-30 of the Village’s Code)