Steuben County Occupancy Tax - Summary

LOCAL LAW - This Local Law imposes a tax upon the rent for every occupancy of a room or rooms in a hotel or motel in Steuben County except that the tax shall not be imposed upon (1) permanent residents, or (2) exempt organization as set forth in section 4. The definition of hotel includes apartment hotel, motor court or inn, boarding house or club, bed and breakfast, and tourist facilities.

REGISTRATIONEvery operator who is required to collect the occupancy tax must register with the Steuben County Finance Office by filing an application for a Certificate of Authority.

CERTIFICATE OF AUTHORITY – The Certificate of Authority issued by the Steuben County Commissioner of Finance empowers the operator to collect the occupancy tax. The Certificate must be prominently displayed in a manner such that it is clearly visible to all occupants. The Certificate is non-transferable and shall be surrendered to the County Commissioner of Finance immediately upon cessation of business or transfer of ownership.

ADMINISTRATION AND COLLECTION – The rate is 4%. The occupancy tax shall be stated and charged separately from the rent on any record, bill, or statement. Where the occupants fail to pay and the operator fails to collect the tax, the occupant must file a return and remit the tax due to the Steuben County Commissioner of Finance within 15 days.

RETURNSReturns must be filed whether or not there is tax to be remitted. Submit returns and remittances to the Steuben County Finance Office – 3 E Pulteney Square Room 301 – Bath, NY   14810. Deadlines for submission of returns may be adjusted to coincide with the filing of NYS Sales Tax returns.  Contact the Finance Office for authorization.

Every operator shall file remittance, using the Steuben County Tax Return Form, to the Steuben County Commissioner of Finance as follows:

December 1st – February 29th
March 1st – May 31st
June 1st – August 30th
September 1st – November 30th
March 20th
June 20th
September 20th
December 20th

LATE RETURNSA 5% penalty for late filing of a return and 1% interest per month or faction thereof that payment is delinquent commencing 30 days after end of the quarter.

RECORDS TO BE KEPT / AUDITEvery operator shall keep records of every occupancy and of all rent paid, charged or due for a minimal period of three years. Such records shall be available for inspection and examination at any time upon demand by the Commissioner of Finance or his duly authorized agent.

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