Rules of the City of New York (RCNY)
Chapter 12: Hotel Room Occupancy Tax
Every Rules of the City of New York section indexed under this chapter.
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Sections
RuleTitle
- RCNY § 12-01
Definitions.
- RCNY § 12-02
Imposition of the Tax.
- RCNY § 12-03
Exemptions.
- RCNY § 12-04
Government Agencies, Diplomatic and Consular Representatives.
- RCNY § 12-05
Presumption and Burden of Proof.
- RCNY § 12-06
Registration.
- RCNY § 12-07
Filing of Returns and Payment of Tax.
- RCNY § 12-08
Liability for Charging, Collecting and Paying the Tax.
- RCNY § 12-09
Surety Bond.
- RCNY § 12-10
Returns to Be Secret.
- RCNY § 12-11
Interest.
- RCNY § 12-12
Penalties.
- RCNY § 12-13
Refunds.
- RCNY § 12-14
Records to Be Kept.
- RCNY § 12-15
Determination of Tax.
- RCNY § 12-16
Proceedings to Recover Tax.
- RCNY § 12-17
Notice and Limitations of Time.
- RCNY § 12-18
Reference to Tax.
- RCNY § 12-19
Bulk Sales.
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