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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 rent is not more than four dollars per day. The Cayuga County Treasurer is responsible for 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:
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 authorize collection of the 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:
Quarter | Due Date | Period Covered |
---|---|---|
1st | April 20 | January 1 through March 31 |
2nd | July 20 | April 1 through June 30 |
3rd | October 20 | July 1 through September 30 |
4th | January 20 | October 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 in the 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 WILL 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.
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Treasurer's Office
Physical Address
160 Genesee Street
5th Floor
Auburn, NY 13021
Phone: 315-253-1211
Office Hours
Monday through Friday
8 a.m. to 4 p.m.