N.Y. Tax Law § 1200

Current through 2024 NY Law Chapter 679

Section 1200 - [Effective 4/20/2025] 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.

N.Y. Tax Law § 1200

Added by New York Laws 2024, ch. 672,Sec. 8, eff. 4/20/2025.