For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

§ 12-18 — Reference to Tax

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 19 RCNY § 12-18

Corpus is an independent public-information project, not the official City of New York website. Stable reference URL

§ 12-18 Reference to Tax.

Whenever reference is made in placards or advertisements or in any other publication to the tax, such reference shall be substantially in the following form: "city tax on occupancy of hotel rooms," except that in any bill, receipt, statement or other evidence or memorandum of occupancy or rent charge issued or employed by the operator the words "city tax" will suffice.