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HOTEL ROOM OCCUPANCY TAX RETURN
NYC
NEW YORK CITY DEPARTMENT OF FINANCE
HTX
TM
*40011091*
Finance
Check type of business entity:.....................G I Corporation G I Partnership or LLC G I Individual
Check type of return: ...................................G I Initial return G I Amended return G I Final return
Date business began in NYC ........................G - - Date business ended in NYC G - -
Legal Name:
EIN/SSN: .....................................
____________________________________________________________________________ ACCOUNT TYPE ........................ HOTEL TAX
Facility Address (number and street):
ACCOUNT ID ..............................
____________________________________________________________________________
PERIOD BEGINNING.................. - -
City and State: Zip:
PERIOD ENDING........................ - -
____________________________________________________________________________
Business Telephone Number: DUE DATE .................................. - -
FEDERAL BUSINESS CODE .....
Enter the following information in order for this return to be complete:
a. If you have transferred ownership of the hotel during the period covered by this return, provide name of new owner: ...........................G a. ____________________________
b. Number of rooms available to transient occupants at the above hotel (see instructions) ............................................................... G b.
c. Number of rooms rented to permanent residents at the above hotel (see instructions) ............................................................................... G c.
d. If you are an operator renting out apartments or living units under a single certificate of authority in more than one building, check this box and attach an addendum: G d. I
SCHEDULE A Computation of Tax Payment Enclosed
A. Payment Pay amount shown on line 18. Make check payable to: NYC Department of Finance G
RENT CATEGORIES TAX RATE NUMBER OF TAXABLE ROOM RENTALS TAX DUE
(SEE INSTRUCTIONS ) (PER ROOM AND DAY ) DURING THIS TAXABLE PERIOD (TAX RATE X # OF TAXABLE ROOM RENTALS )
1. $ 10 - $19.99 ....................................................... $ 0.50 G 1.
2. $ 20.00 - $29.99 .............................................. $ 1.00 G 2.
3. $ 30.00 - $39.99 .............................................. $ 1.50 G 3.
4. $ 40.00 and over ............................................. $ 2.00 G 4.
ADDITIONAL TAX DUE TAX RATE TOTAL RENTS DURING THIS TAX PERIOD ADD ʼ L TAX DUE (TAX RATE X TOTAL RENTS )
5. Additional Tax 5.875% G 5.
6. Total of lines 1 through 5 ..................................................................................................................................................................................................................................................G 6.
7. Total tax collected (see instructions) ............................................................................................................................................................................................................G 7.
8. Tax before refunds and/or credits (greater of line 6 or 7) ..............................................................................................................G 8.
9. Refunds and/or credits (attach schedule) (see instructions) .......................................................................................................G 9.
10. Total tax due (line 8 less line 9)...................................................................................................................................................................................G 10.
11. Less: (a) Prepayments for the period ..........................................G 11a.
(b) Credits carried from previous tax return ........G 11b.
12. Total of lines 11a and 11b .................................................................................................................................................................................................G 12.
13. Balance due (line 10 less line 12) ...........................................................................................................................................................................G 13.
14. Overpayment (line 12 less line 10) ........................................................................................................................................................................G 14.
15. Amount of line 14 to be: (a) Refunded ............................................................................................................................................................G 15a.
(b) Credited to next quarterʼs tax .....................................................................................................G 15b.
16. Interest (see instructions) ...................................................................................................................................................................................................G 16.
17. Penalty (see instructions) ...................................................................................................................................................................................................G 17.
18. TOTAL REMITTANCE DUE (line 13 plus lines 16 and 17) (Enter payment on line A above) ........................G 18.
CERTIFICATION OF TAXPAYER
I hereby certify that this return, including any accompanying schedules or statements, has been examined by me and is, to the best of my knowledge and belief, true, correct and complete.
I authorize the Dept. of Finance to discuss this return with the preparer listed below. (see instructions) .............................................................YES I
Preparerʼs Social Security Number
____________________________________ ___________________ __________________ ________________
Signature of owner, partner or corporate officer TITLE TELEPHONE NUMBER Date G
_________________________________________ __________________________________ ___________________
Preparerʼs signature PREPARERʼS PRINTED NAME DATE Firmʼs Employer Identification Number
_____________________________
Firmʼs name
__________________________________
Address
______________ Check if
Zip Code Self-Employed: I G
DID YOUR MAILING ADDRESS CHANGE? Mail this return and payment Make remittance payable to the order of: To receive proper credit, you must enter
If so, please visit us at nyc.gov/finance and click in the enclosed envelope to: your correct Employer Identification
NYC DEPARTMENT OF FINANCE
“Update Name and Address” in the blue Number or Social Security Number and
NYC Dept. of Finance
“Business Taxes” box. This will bring you to the
P.O. Box 5160 Payment must be made in U.S. dollars, drawn your Account ID number on your tax return
“Business Taxes Change of Name, Address or on a U.S. bank.
Kingston, NY 12402-5160 and remittance.
Account Information”. Update as required.
40011091 NYC-HTX 2009 Rev. 11/10/09
Instructions for Form NYC-HTX
NEW YORK CITY DEPARTMENT OF FINANCE
TM
Hotel Tax Quarterly Return
Finance
GENERAL INFORMATION information, see Title 19 Rules of the City For further information, see Title 19 Rules
of New York §12-01, definition of "hotel" of the City of New York §§12-06 and 12-
effective November 29, 2003. 07 effective February 19, 2005.
IMPOSITION OF TAX
The New York City Hotel Room
DE MINIMIS ACTIVITY RULE: PERMANENT RESIDENT:
Occupancy Tax is separate from and in
Effective September 1, 2004, a facility will The definition of a permanent resident
addition to sales taxes imposed by the
not be considered a hotel (see definition (see below) has been clarified to provide
State of New York and the City of New
below) required to collect the tax if, during that, in determining the number of days of
York on the occupancy of hotel rooms and
any four consecutive tax quarters or any consecutive occupancy, any day on which
consists of a percentage of the rent plus a
twelve-month period ending on the last a person occupying the room sublets or
flat amount per day. This tax must be
day of February, rooms, apartments or otherwise contracts away that person's
collected for every occupancy of each
units are rented to occupants on fewer than right to occupy the room will not be taken
room in a hotel in the City of New York
three occasions or for not more than 14 into account. For further information, see
except as provided below.
days in the aggregate. Rentals of rooms in Title 19 Rules of the City of New York
a single building will be aggregated and §12-01 effective July 25, 2001.
HIGHLIGHTS OF
RECENT LAW CHANGE
rentals of apartments and living units in ____________________________
one or more buildings owned or leased by
Effective for all occupancies occurring
the same operator will be aggregated. NOTE: Effective for periods beginning
on or after March 1, 2009 and before
Rentals under a single contract for one or on and after April 1, 2005, New York
December 1, 2011, the additional tax
more consecutive days will be considered State has enacted a Convention Center
(Forms NYC HTX and NYC HTXB,
a single occasion, however, if a single Hotel Unit Fee of $1.50 per hotel unit per
schedule A, line 5) is 5.875% of the rent
contract provides for a rental for non- day. The fee is required to be collected by
or charge per day. The fixed rate tax of
consecutive days, each period of hotels within the City. This fee is not
50 cents up to $2.00 per room per day
consecutive days will be considered a part of the New York City Hotel Room
(Forms NYC HTX and NYC HTXB,
single occasion. If a room, apartment or Occupancy Tax. The new fee is to be
Schedule A, lines 1 through 4) remains
unit is sublet or the right to occupy the collected and administered by the New
unchanged. See Int. No. 879-A of the
room, apartment or unit is sold or York State Department of Taxation &
Local Laws of 2008.
subcontracted to another person, each Finance in the same manner as the Sales
Effective for periods beginning on or separate sublet or subcontract for a period Tax on hotel rooms. Additional
after September 1, 2009, “room of consecutive days will be considered a information is available on their website
remarketers” are required to collect the separate occasion. Rentals to permanent at www.nystax.gov
Hotel Room Occupancy Tax from residents (see definition below) will not be ____________________________
occupants and remit a portion of the included in the number of occasions or
tax to hotel operators and a portion of days of rentals for this purpose. Once a DEFINITIONS
the tax to the Commissioner of Finance. facility is required to register and collect
Room remarketers are also required to the tax because it exceeds the de minimis
- Hotel
register with the Commissioner of thresholds during a period, it must
For purposes of the tax, “hotel” is any
Finance. Room remarketers should not continue to collect the tax even if it falls
building or portion thereof that is
use this form. They should use the below the threshold in a later period.
regularly used and kept open for the
NYC-HTX-RR However, if a facility, once registered,
____________________________
lodging of occupants. The term “hotel”
falls below the threshold for a period of
includes apartment hotels, motels,
three consecutive years, the facility is not
boarding houses, lodging houses and
HIGHLIGHTS OF considered a hotel and is not required to
file. For further information, see Title 19
clubs, whether or not meals are served.
RECENT RULE CHANGES Rules of the City of New York §12-01,
The rental to occupants, other than
permanent residents, of furnished
The Department of Finance recently definition of "hotel", effective February
apartments or other furnished living units
adopted a number of new rules affecting 19, 2005.
intended for single-family use is
the application of the New York City
considered a hotel. A hotel includes
Hotel Room Occupancy Tax. CHANGE IN FILING
making one or more rooms in a property
REQUIREMENTS FOR
owned by an individual available to guests
REPEAL OF SMALL OPERATORS:
for compensation on a regular basis and
"BUNGALOW" EXCEPTION: Effective for periods beginning on and
also includes renting to guests more than
Effective December 1, 2003, rentals to after September 1, 2004, operators of
one room in a dwelling place ordinarily
occupants, other than permanent residents, hotels having fewer than ten (10) rooms
occupied by a person as his or her
of furnished apartments or other furnished and operators of fewer than ten (10)
residence. See "Highlights of Recent Rule
living units intended for single family use furnished apartments or furnished living
Changes" above.
are subject to the tax regardless of units may file their returns on Form NYC-
whether the rental is for periods of one HTXB on an annual basis covering the
- Operator
week or more and regardless of whether twelve-month period ending on the last
An “operator” is any individual,
meals, maid service or other common day of February. That return will be due
partnership, society, association, joint
hotel services are provided. For further on the subsequent March 20 each year.
Instructions for Form NYC-HTX Page 2
stock company, corporation, estate, occupancy for 180 consecutive days or tax. In the case of operators commencing
receiver, trustee, assignee, referee, or any more does not become a “permanent business or opening new hotels, a
other person acting in a fiduciary or resident” under the law until he/she has certificate of registration must be filed
representative capacity, whether been an occupant for 180 consecutive days, within three days after the commencement
appointed by a court or otherwise, and any and the operator is liable for the collection or opening. Every operator who operates
combination of individuals operating a of the tax until that occupancy for 180 more than one hotel is required to obtain a
hotel in the City of New York, including consecutive days has been completed. certificate of authority for each
but not limited to the owner or proprietor However, an occupant can obtain establishment. An operator of furnished
of such premises, lessee, sublessee, permanent resident status prior to apartments or other furnished living units
mortgagee in possession, licensee, or any completing 180 days of consecutive intended for single-family use subject to
other person operating the hotel. occupancy by requesting a lease from the the tax and located at multiple addresses
hotel operator pursuant to the provisions of may request a single certificate of
- Room Remarketer Section 2522.5 of the rent stabilization authority for all such apartments or living
Any person, excluding the operator, regulations promulgated by the New York units by attaching to the registration form
having any right, access, ability or State Division of Housing and Community a schedule showing each apartment and its
authority, through any means whatsoever, Renewal. Where the occupant has street address. The certificate of authority
to offer, reserve, book, arrange for, requested such a lease, the hotel operator must be prominently displayed by the
remarket, distribute, broker, resell, or should not collect the tax for any day, operator in a manner that it may be seen
facilitate the transfer of rooms the starting on the date the lease was requested, and come to the notice of all occupants
occupancy of which is subject to tax under that falls within a period of continuous and persons seeking occupancy.
this chapter. occupancy by the occupant. However, if
the occupant does not complete 180 days Exemption of Nonprofit Operators. An
- Occupancy of continuous occupancy, any taxes not organization organized and operated
“Occupancy” is the use or possession of previously collected become immediately exclusively for religious, charitable, or
any room or rooms in a hotel, or the right due and payable and are to be collected by educational purposes, or for the
to the use or possession of the furnishings the hotel operator. prevention of cruelty to children or
or to the services and accommodations animals, is exempt from the obligation to
accompanying the use and possession of - Transient Occupant collect the tax as a hotel operator if it
the room or rooms. There is an A “transient occupant” is a person entitled carries on its nonprofit activities in
“occupancy” of a room whether or not the to use or possess a hotel room who is not premises in which, as part of the activities
person entitled to the use or possession of a “permanent resident” as defined above. for which it was organized, it operates a
the room actually uses or possesses it. hotel. To obtain the above exemption as a
- Room hotel operator, a nonprofit organization
- Rent A “room” includes any portion of a hotel, must submit a request for exemption
The consideration received for occupancy other than a bathroom or lavatory, containing the following:
valued in money, whether received in whether used for dwelling, commercial or 1. a copy of the organization’s articles of
money or otherwise, including all receipts, any other purposes, except: (1) A place of incorporation or association,
cash, credits, and property or services of assembly as defined in the NYC 2. a copy of its by-laws,
any kind or nature, including any service Administrative Code (See Title 19 Rules
and/or booking fees that are a condition of of the City of New York Section 12-01); 3. a statement of receipts and
occupancy, and also any amount for (2) A store, stand or counter to which disbursements for its most recent year,
which credit is allowed by the operator or access is had directly from public 4. a statement of its assets and liabilities
room remarketer to the occupant, without thoroughfares or street or mezzanine for its most recent year,
any deduction therefrom whatsoever. lobbies; (3) A lobby, public dining room 5. a copy of its exemption from federal
or other public room used for a private income tax issued by the Internal
- Net Rent purpose. The term “room” also includes a Revenue Service,
The rent received by an operator from a kitchenette, provided that (a) it is a walk-
6. copies of its federal, state, and City tax
room remarketer. in area, enclosed by walls, with one or
returns for the most recent three years,
more doorways, archways, or other
and
- Additional Rent openings, (b) it is supplied with a cooking
The excess of the rent received from an appliance, including, but not limited to, a 7. an affidavit of an officer of the
occupant by a room remarketer over the range, microwave or convection oven, or organization stating the following:
net rent. hot plate, and (c) it contains at least one a. type of organization
item from each of two of the following
b. purpose for which it was organized
- Permanent Resident three categories: (1) a sink with running
Except as otherwise provided below, a water, or dishwasher; (2) a refrigerator; c. a description of its actual activities
person is a “permanent resident” as of a (3) a cabinet, counter top, or table. d. source and disposition of its funds
given date if he/she has had the right to e. a statement that none of its net
occupy a room or rooms in a particular REGISTRATION earnings is credited to surplus nor
hotel for the 180 consecutive days Every operator of a hotel must file with may inure to the benefit of any
preceding that date. See "Highlights of the Department of Finance a certificate of shareholder, member or individual,
Recent Rule Changes - Permanent registration on the form prescribed by the and
Resident” above for recent changes related Department of Finance for the purpose of
to the definition of a permanent resident. A obtaining a certificate of authority f. such other facts as may be relevant
person who enters into an agreement for empowering the operator to collect the to its application.
Instructions for Form NYC-HTX Page 3
The application should be submitted to: per day based on the following table: and any separate charge for rent for the
New York City Dept. of Finance occupancy is subject to tax. If no
If the rent per full day The tax per day is:
Exemption Processing Section for the room is:
_________________________________________
separate charge for the room is made to
59 Maiden Lane, 20th Floor $10 or more, but less than $20...........................................$ 0.50 the person, 20% of the total charge to
New York, NY 10038 $20 or more, but less than $30..........................................$ 1.00 the guests for the food and/or drink is
$30 or more, but less than $40..........................................$ 1.50 attributable to the use of the room by
WHEN AND WHERE TO FILE
$40 or more .............................................................................................$ 2.00 the person, and taxable as rent. If the
Every operator as defined above is charge to the guests is less than a
In using the table, where an amount of minimum amount guaranteed by such
required to file returns. Quarterly returns
rent is charged for more than one room, person, 20% of the guaranteed
must be filed for each establishment for
whether or not a suite, if such rooms are minimum shall be attributable to the
each three-month period ending on the
not otherwise rented separately, the daily use of the room by such person and is
last days of August, November, February
rent per room is to be determined by taxable as rent.
and May of each tax year and must be
dividing the entire rent by the number of
filed within 20 days of the end of the
rooms for which the charge is made (see EXEMPTIONS
period they cover. However, effective for
"room" defined above). For example, if The following persons are exempt from
periods beginning on and after September
the entire charge for a suite of three payment of the tax as hotel occupants: (a)
1, 2004, operators of hotels having fewer
rooms is $90 per day, the charge for each permanent resident as defined above, and
than ten (10) rooms and operators of
room is considered to be $30. Beginning (b) organizations and associations exempt
fewer than ten (10) furnished apartments
on or after December 1, 1994 and before from the State and City Sales Tax on hotel
or furnished living units may file their
March 1, 2009, the per room tax is $1.50 room rents as described in Tax Law
returns on an annual basis covering the
plus an additional 5% of the rent. section 1116(a), including the federal
twelve-month period ending on the last
Beginning on or after March 1, 2009 and government, the State and City of New
day of February. That return will be due
before December 1, 2011, the per room York, or any agency thereof, and certain
on the subsequent March 20 each year.
tax remains at $1.50 but the additional nonprofit organizations. A person or
An operator of furnished apartments or
tax rate has been raised to 5.875% of the entity claiming exemption other than as a
other furnished living units intended for
rent. (See instructions for Line 5). permanent resident must submit to the
single-family use subject to the tax and
located at multiple addresses but 2) Where a room occupancy is for less hotel operator a New York State Sales
registered under a single certificate than a full day and a person pays less Tax exemption certificate to obtain this
should file a single return covering all than the rent for a full day, the tax is exemption.
such apartments or living units by the same amount as would be due for a
attaching to the return a schedule full day at the rate for a full day. Preparer Authorization: If you want to
showing each apartment and its street allow the Department of Finance to
address. 3) Where the rent covers a term longer discuss your return with the paid preparer
than one day, the rent per day is who signed it, you must check the "yes"
The return should be mailed to: computed by dividing the rent for the box in the signature area of the return.
NYC Department of Finance term by the total number of days in the This authorization applies only to the
P. O. Box 5160 term. individual whose signature appears in the
Kingston, NY 12402-5160 "Preparer's Use Only" section of your
4) Where the price of meals (meal plan return. It does not apply to the firm, if
An operator who terminates the business not optional) is included in the full day
or falls below the de minimis threshold for any, shown in that section. By checking
room rent, the full day room rent is to the "Yes" box, you are authorizing the
three consecutive years (see, “Highlights be adjusted in accordance with the
of Recent Rule Changes”) must file a final Department of Finance to call the preparer
following schedule. to answer any questions that may arise
return within 20 days from the date the
business was terminated. If the business during the processing of your return. Also,
was sold, the purchaser must also file a
If the total The portion of the total you are authorizing the preparer to:
charge includes: charges subject to tax is:
return covering the period beginning on _____________________________________ Give the Department any information
the date of purchase. If you have fewer Breakfast, Lunch, Dinner ............................................50 % missing from your return,
G
than ten (10) rooms or fewer than ten Lunch, Dinner .........................................................................60 %
Breakfast, Dinner ..............................................................60 % Call the Department for information
(10) furnished apartments or furnished about the processing of your return or
G
Breakfast, Lunch ..................................................................70 %
living units, you may not use this form. the status of your refund or payment(s),
Dinner ...............................................................................................75 %
Use Form NYC-HTXB. Lunch .............................................................................................. 85 % and
Breakfast .......................................................................................85 %
ELECTRONIC FILING Respond to certain notices that you
have shared with the preparer about
G
Register for electronic filing. It is an easy,
secure and convenient way to file and pay 5) Where the price of meals (optional math errors, offsets, and return
the Hotel Tax on-line. For more meal plan) is included in the full day preparation. The notices will not be
information log on to nyc.gov/nycefile room rent, the full day room rent is to sent to the preparer.
be reduced by the price of the meals. You are not authorizing the preparer to
COMPUTATION OF TAX receive any refund check, bind you to
6) Where the exclusive use of a room is anything (including any additional tax
1) This tax must be paid for every secured by a person as an incident to
occupancy of each room in a hotel in liability), or otherwise represent you
the furnishing by the operator of food before the Department. The
the City of New York at 5.875% of the and/or drink to be served in such room,
rent charged plus an amount per room authorization cannot be revoked,
the use constitutes a taxable occupancy,
Instructions for Form NYC-HTX Page 4
however, the authorization will hotel’s books and records. corporate operator and partners in a
automatically expire twelve (12) partnership that is an operator are
months after the due date (without LINE 9 - REFUNDS AND/OR personally liable for the tax collected or
regard to any extensions) for filing this CREDITS required to be collected by the
return. Failure to check the box will be Enter the sum of the following and attach corporation or partnership and are
deemed a denial of authority. a schedule to the return and explain on a subject to the above penalties.
____________________________
rider:
a) any amount of tax paid to the LINE 18 - TOTAL
Department of Finance in the preceding REMITTANCE DUE
SPECIFIC INSTRUCTIONS period and refunded in the current Add lines 13, 16 and 17 to obtain the total
period to a person who has become a amount due. Make your check payable to
LINES b AND c - the order of:
permanent resident;
For operators of furnished apartments or
b) any amount of tax paid to the NYC Department of Finance
other furnished living units located at
different street addresses, enter on this Department of Finance with respect to
For further information, call 311, If
line and line c the number of rooms in all rent that has been determined to be
calling from outside the five NYC
locations. worthless, but only if the refund is
boroughs, call 212-NEW-YORK (212-
requested within one year from the date
LINE d - 639-9675).
of payment; and
If you are an operator renting out PRIVACY ACT NOTIFICATION
c) any other credit allowable by law or
apartments or living units under a single The Federal Privacy Act of 1974, as amended,
regulation, provided a detailed
certificate of authority in more than one requires agencies requesting Social Security
explanation is attached to the return.
building attach an addendum to this form Numbers to inform individuals from whom
showing the name, if any, and the address they seek this information as to whether
LINE 16 - INTEREST compliance with the request is voluntary or
of each building in which you rent out
If the tax is not paid on or before the due mandatory, why the request is being made and
apartments or living units under a single how the information will be used. The
date, interest must be paid on the amount
certificate of authority on a transient basis disclosure of Social Security Numbers for
of the underpayment from the due date to
and the number of rooms at each location. taxpayers is mandatory and is required by
the date paid. For information regarding section 11-102.1 of the Administrative Code of
SCHEDULE A - interest rates, visit the Finance website at the City of New York. Such numbers disclosed
COMPUTATION OF TAX nyc.gov/finance or call 311. If calling on any report or return are requested for tax
from outside of the five NYC boroughs, administration purposes and will be used to
LINE A - PAYMENT please call 212-NEW-YORK (212-639-
facilitate the processing of tax returns and to
Enter the amount of payment remitted establish and maintain a uniform system for
9675). Interest amounting to less than $1 identifying taxpayers who are or may be
with this return. need not be paid. subject to taxes administered and collected by
LINES 1 TO 4 - RENT CATEGORIES the Department of Finance, and, as may be
LINE 17 - PENALTY required by law, or when the taxpayer gives
Enter in the proper lines for each rental
a) If you fail to file a return when due, written authorization to the Department of
category the total number of taxable Finance for another department, person, agency
add to the tax (less any payments made
occupancies of rooms or apartments or entity to have access (limited or otherwise)
on or before the due date) 5% for each
during the period covered by the return. to the information contained in his or her
month or partial month the form is late, return.
LINE 5 - ADDITIONAL TAX DUE up to 25%, unless the failure is due to
Enter the total amount of rents or charges reasonable cause.
for taxable occupancies during this tax b) If the return is filed more than 60 days
period. Multiply this by the tax rate, late, the above late filing penalty will
which for periods on or after Dec. 1, 1994 not be less than the lesser of 1) $100 or
and before March 1, 2009 is 5%. 2) 100% of the amount required to be
Effective for all occupancies occurring on shown an the return less any payment
or after March 1, 2009 and before or credits claimed.
December 1, 2011, the applicable tax rate
c) If you fail to pay the tax shown on the
is 5.875%.
return by the prescribed filing date, add
NOTE: Pursuant to recent legislative to the tax (less any payments made)
changes the statute distinguishes between 1/2% for each month or partial month
“rents” received by the operator from the payment is late up to 25%, unless
occupants and “net rents” received by the the failure is due to reasonable cause.
operator from room remarketers. This d) The total of the additional charges in
distinction is not relevant for purposes of (a) and (c) may not exceed 5% for any
this form. The taxpayer should include on one month except as provided in (b).
this line all amounts charged for taxable
If you claim not to be liable for these
occupancies during this period whether
additional charges, a statement in
received from operators, room
support of your claim should be
remarketers or other third parties.
attached to the return.
LINE 7 - TOTAL TAX COLLECTED Additional penalties may be imposed
Enter the amount of tax collected or on any underpayment of the tax due to
required to be collected according to the negligence or fraud. Officers of a
