| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$228.00 |
42 |
|
Percentage of total item cost: |
15.62% |
28 |
|
Overall tax index: |
89 |
4 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
New York City. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show
how New York compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary: New
York City currently has an
overall Tax Barometer index of 89,
indicating an 11%
decrease in
travel-related taxes since June 15, 1994.
This change can be attributed
to a significant reduction in the hotel tax rate,
which offset an increase in the air passenger index. Taxes
on car rentals and restaurant meals remain at their base index levels.
For a five-day, four-night trip to New York, travelers
can expect to pay approximately $228.00 in tourism-related taxes, a
total that ranks as the 11th highest among all
52 surveyed destinations,
and the second highest among all surveyed destinations in North
America.
|
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$290.60 |
- |
|
Sales sales tax: |
8.25% |
- |
|
Local sales tax: |
5.00% |
- |
|
Total charges for 4-day rental with taxes: |
$329.10 |
- |
|
Total tax $ for 4-day rental: |
$38.50 |
22 |
|
Percentage of total car rental cost: |
11.70% |
15 |
|
Car rental tax index: |
100 |
1 |
|
Summary:
Car rental taxes in New York City have not increased since 1994.
For a four-day mid-sized car rental, travelers can expect to pay
approximately $39.00 in taxes, a total that ranks as the 22nd lowest
among all 52 surveyed destinations. New York is one of only
14 destinations that have not increased their car rental tax
rates since 1994. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$832.00 |
- |
|
State sales tax: |
8.25% |
- |
|
Local sales tax: |
5.00% |
- |
| Local
lodging/occupancy tax (per night): |
$2.00 |
- |
| Total
charges for 4-nights lodging with taxes: |
$951.30 |
- |
|
Total tax $ for four-nights: |
$119.30 |
46 |
|
Percentage of total hotel room cost: |
12.54% |
35 |
|
Hotel
tax index: |
67 |
6 |
Summary:
Lodging taxes have
decreased 33% in New York since 1994, the sixth greatest decrease
among all surveyed destinations. This change is the result of
the elimination of two lodging taxes in the inaugural Barometer.
Total tax charges for a four-night stay total approximately $119.00,
the seventh highest total among all 52 surveyed destinations and the
highest among all surveyed destinations in the United States. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$166.00 |
- |
|
State sales tax: |
8.25% |
- |
|
Total charges for 12 meals with taxes: |
$179.70 |
- |
|
Total tax $ for 12 meals: |
$13.70 |
9 |
|
Percentage of total restaurant meals cost: |
7.62% |
21 |
|
Restaurant tax index: |
100 |
5 |
Summary: Taxes on restaurant meals have remained steady in
New York City since 1994. The approximate total of $14.00 in taxes paid on 12
restaurant meals ranks as the ninth lowest among all 52 surveyed
destinations. |
 |
Rank |
|
International transportation tax: |
$26.40 |
 |
|
Passenger facility charge: |
$6.00 |
- |
|
Immigration user fee: |
$6.00 |
- |
|
Customs user fee: |
$5.00 |
- |
|
APHIS user fee: |
$3.10 |
- |
|
Passenger civil aviation security services fee: |
$10.00 |
|
|
Total tax $ for international arrival and departure: |
$56.50 |
46 |
|
Percentage of total trip cost: |
3.87% |
43 |
|
Air passenger tax index: |
218 |
36 |
| (
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Taxes on international airline passengers have risen 118% in New York since 1994, the
15th largest increase among all surveyed destinations. The
$56.50 in total applicable taxes ranks as the
fifth highest among all surveyed destinations, and the second highest among
those destinations in the United States. New York's base index
includes a total of $34.36 in tax charges, many of which are still in
effect but at different rates. Two tax increases occurred in
2002: a new $10.00 civil aviation security services fee was introduced
to fund increased security measures, and the international
transportation tax was increased from $25.60 to $26.40. |
 |
|
Barometer No. 1:
The City and State of New York repealed two stifling
hotel taxes. The new tax rate is 13.25%, plus a US$ 2.00/person night
room charge.
Barometer No. 5:
The United States
increased several of its taxes on international passengers that affect
all US cities. Those changes are to the APHIS (agricultural
inspection) fee on passengers from US$ 1.45 to US$ 2.00; a US$ 6.00
increase to transportation tax (US$ 12.00 total); a new US$ 12.00
arrival tax; and the lowering of the customs user fee from US$ 6.50 to
US$ 5.00.
Barometer No. 8:
The United States increased both its international transportation tax
and international arrival tax to US$ 12.20. The APHIS fee on
passengers was also increased to US$ 2.05.
Barometer No. 10:
There were several changes in the airline sector. A US$ 6.00
immigration user fee was included for the first time, the APHIS fee
was increased to US$ 3.10, and the international arrival and
international transportation taxes were combined to produce a new US$
25.60 fee.
Barometer No. 11:
The international
transportation tax levied on airline passengers was increased from US$
25.60 to US$ 26.40. The United States also introduced the civil
aviation security service fee. This $10.00 fee was introduced to
offset the costs of enhanced security measures at U.S. airports.
|
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