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90, a 5% special hotel occupancy tax is imposed on every charge for occupancy of a room or suite of rooms (suite) in a hotel located in New York State when the charge for occupancy of the room or suite is at the rate of $100 or more per day. The special hotel occupancy tax is imposed on the occupant of the room or suite. The tax is 5% of the charge for occupancy, and is to be paid in addition to any state or local sales and use taxes, or any other taxes or charges imposed on hotel occupancy. The.

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