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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 29
Taxes Authorized For Cities, Counties and School Districts
PART 1
Authority to Impose Taxes
SUBPART A
Taxes Administered By Cities, Counties and School Districts
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SUBPART A
Taxes Administered By Cities, Counties and School Districts
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SECTION 1201
Taxes administered by cities of one million or more
This entry was published on 2024-12-27
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SECTION 1200
Definition
Tax (TAX) CHAPTER 60, ARTICLE 29, PART 1, SUBPART A
* § 1200. Definition. For the purposes of this article "hotel" shall
mean a building or portion of such building which is regularly used and
kept open as such for the lodging of guests, including: (a) an apartment
hotel, (b) a motel, (c) a boarding house or club, whether or not meals
are served, and (d) short-term residential rental units as defined in
subdivision one of section four hundred forty-seven-a of the real
property law.

* NB Effective April 20, 2025