New York: New York City Tax Appeals Tribunal Affirms Hotel Tax on Residential Apartment Rentals

The New York City Tax Appeals Tribunal issued a decision, affirming the Administrative Law Judge’s determination that the taxpayer is subject to the New York City Hotel Room Occupancy Tax (HROT), for renting furnished residential apartments to transient guests for periods of less than 180 days. The taxpayer, a Delaware limited liability company, leased residential apartments from owners, and offered these fully furnished units to individuals through various websites for periods of less than 180 days, with the occupants required to “check in” and “check out” by specified dates and times. Upon appeal, the Tribunal found that the taxpayer regularly ...