Occupancy Tax

In 1994, the Cayuga County Legislature passed a Local Law imposing a tax on the occupancy of hotel rooms (Cayuga County Hotel Room Occupancy Tax Law). A copy of the County’s Local Laws imposing such tax are available in the links below.

View Local Law Number 3-1994 Imposing a Ton On the Occupancy of Hotel Rooms (PDF)

View Local Law Number 5-2007 Increase Hotel-Motel Room Tax to Five Percent (PDF)

View Local Law Number 2-2018 Continue the Room Tax for Three Years (PDF)

The Cayuga County Hotel Room Occupancy Tax Law provides that a tax at the rate of five percent is paid upon the rent for every occupancy of a room or rooms in a hotel in the County, except for a permanent resident or where t rent is not more than four dollars per day.  The Cayuga County Treasurer is responsible or the administration and collection of the tax.

Registration

Within three days of the opening of the business, every operator must register with the county by completing the following form:


Certificate of Registration & Application for Certificate of Authority to Collect Hotel Room Occupancy Tax (PDF)


In order to register your hotel, the registration forms must be complete and returned to the address below by mail.  The hotel will be registered with the County Treasurer's Office and the Certificate of Authority will be issued and sent to authorized collection of he tax.  Certificates of Authority shall be prominently displayed by the operator in such manner that it may be seen and come to the notice of all occupants and person seeking occupancy.


Submit the registration to:

County of Cayuga

County Treasurer's Office

160 Genesee Street, 5th Floor

Auburn, NY 13021

Payment

Return of Tax on Occupancy of Hotel/Motel Rooms Form (PDF) must be filed on the following due dates:

QuarterDue DatePeriod Covered
1stApril 20January 1 through March 31
2ndJuly 20April 1 through June 30
3rdOctober 20July 1 through September 30
4thJanuary 20October 1 through December 31


At the time of filing, all taxes for room rentals shall be paid to:

Cayuga County Treasurer

160 Genesee Street, 5th Floor

Auburn, NY13021


Failure to pay taxes with the filed return on the due dates listed above will result inthe County Treasurer issuing a formal notice and demand for payment of tax and all interest and penalties thereon.


Penalties and Interest

Penalties

Failure to File: A penalty of 5% will be assessed for each month of non-filing up to a maximum of 25%.

Failure to Pay: A penalty of 5% will be assessed on the amount of tax due, but not paid.

BOTH PENALTIES WIL NOT BE CONCURRENT

Interest

Interest will be assessed at a rate of 1% per month on the unpaid balance of any taxes remaining due from the due date of the return.