Permanent Resident- A person occupying any room or rooms in a hotel or motel, as defined above, for at least thirty (30) consecutive days, of which their occupancy is tax exempt under this law.Īll lodging facilities must submit a registration application to the County within ten (10) days of the first lodging rental. Operator- Any person operating a hotel/motel in the County of Suffolk, including but not limited to, the owner, or proprietor of such premises, lessee, sub-lessee, mortgagee in possession, licensee or any other person otherwise operating such a hotel or motel. Hotel or Motel- Any facility providing lodging on an overnight basis, including but not limited to those facilities designated and commonly known as “bed & breakfasts,” inns, cabins, cottages, campgrounds, tourist homes and convention centers. See the following definitions as defined in Chapter 523, Article II of the Suffolk County Code. This law applies to all lodging facilities including residences and tourist homes, not just traditional hotels and motels. Of the Suffolk County Code) Imposition of TaxĮvery facility providing short-term lodging (less than 30 days) for a fee in Suffolk County is required to collect an occupancy tax from persons occupying such rooms at the rate of 5.5% of the per-diem rental rate charged for each room effective June 1, 2023. General Information (Chapter 523, Article II.

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