§ 12-04 Government Agencies, Diplomatic and Consular Representatives.
RCNY § 12-04
(a)Occupancy of rooms by the Federal government or by the State or City of New York or by an agency of such governments, is not subject to the tax. Employees and representatives of such governments and agencies, who occupy rooms solely for official purposes, are not required to pay the tax, providing that they furnish to the operator certificates on the form prescribed by the Commissioner, certifying that the rent has been or will be paid by the governmental agency concerned.
(b)Ambassadors, ministers and other diplomatic representatives of foreign governments properly accredited to the United States, are exempt from tax upon their occupancy of rooms. Such exemption does not apply to consular officers or to officers of foreign governments other than those hereinabove specified, unless such exemption arises from treaties or reciprocal agreements existing between such foreign governments and the United States. A person claiming exemption from the tax under this subdivision is required to apply in writing therefor to the Commissioner of Finance, submitting with his application a copy or other evidence of the appropriate treaty or reciprocal agreement between his government and the United States. If the request for exemption is approved, a letter of exemption will be issued to the applicant, and a copy of such letter must be submitted to the operator whenever claim for exemption is made.
