Occupancy Tax

Livingston County Hotel & Motel Room Occupancy Tax Law

Livingston County Hotel and Motel Room Occupancy Tax Law may be reviewed online in its entirety.

Payments

Along with filing the quarterly return of tax on occupancy of hotel rooms form upon any occupancy where rent is paid, charged or billed, the tax imposed by this local law shall be paid to:
Livingston County Treasurer's Office,
6 Court Street,
Geneseo, NY 14454

Exceptions include:

• Permanent residents for the period of occupancy in excess of fourteen days
• Exempt organizations as hereinafter set fourth in Section 304 of the local law

A report must be filed with our office even though there may be no tax owing for a particular quarter. Types of establishments are hotels, motels, campgrounds, cottages, bed and breakfasts, etc.

Certificate of Authority

Every Hotel Operator shall file with the County Treasurer a certificate of registration in a form prescribed by her. The treasurer shall promptly thereafter issue without charge to each hotel operator a certificate evidencing the authority of such to collect the tax from the occupants and duplicates thereof for each additional place of business of such operator. Each certificate or duplicate shall state the place of business to which it is applicable.

Tax Rate & Delinquency Rates

The tax rate is 3% of the rent of a room or rooms and is due within 30 days after the quarterly reporting period. Delinquent payments must include a 5% penalty per month, not to exceed 25% of tax due, plus 1% interest per month per Section 502 of the Local Law. The delinquency period starts 30 days after the end of the reporting period.

Reporting Periods and Due Dates

Quarterly Reporting Periods	Dues Dates
January 1 to March 31	April 30
April 1 to June 30	July 31
July 1 to September 30	October 31
October 1 to December 31	January 31