NY’s top court upholds NYC hotel tax on marketers
The state’s top court says New York City can impose its nearly 6 percent hotel occupancy tax on booking services.
The Court of Appeals says state lawmakers in 1970 gave the city broad authority to enact the tax, rejecting arguments by Expedia, Priceline and other third-party travel marketers that their service fees don’t constitute room rent.
In a 5-2 ruling Thursday that reverses a midlevel court, the higher court’s majority says the city measure taxes payments for occupancy, which includes those fees.