Tax Specialist — Hospitality

A hospitality tax specialist handles the NY corporate tax (CT-3), the resale certificate (ST-120), the partnership return (IT-204), the NYC UBT, the FICA tip credit, the cost segregation studies that accelerate depreciation on a build-out, and the SLA-required annual sales reports. NYC is one of the few jurisdictions with a separate city-level unincorporated business tax that hits partnerships and LLCs at 4% — a generalist CPA misses it. Hourly rates run $650–$950 at boutique hospitality CPA firms; the engagement pays for itself on the cost-seg alone.