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Room Occupancy Tax

Rules and Regulations

Under Authority of Local Law #4, 1976 and Amended Local Law #15, 1991

Room Occupancy Tax Laws

Due Dates – Filing Returns

(Must be postmarked by due date-metered mail will not be accepted)

Quarter

Period Covered

Due Date

1st

January 1st through March 31st

April 20th

2nd

April 1st through June 30th

July 20th

3rd

July 1st through September 30th

October 20th

4th

October 1st through December 31st

January 20th


Payment of Tax:
At the time of filing the Room Occupancy Tax return,
all taxes for room rentals shall be paid by mail or in person to:

 

Chief Fiscal Officer
Onondaga County Department of Finance
Civic Center – 15th Floor
421 Montgomery Street
Syracuse, New York 13202

Phone 315 435-2426


Failure to pay taxes with a filed return on the due date listed above will result in the Department of Finance issuing a formal notice and demand for payment of tax and all interest and penalties thereon.

Penalties and Interest

1) 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

2) 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.

3) Personal Liability
Individual proprietors, partners, and officers of a corporate operator are personally liable for the tax collected or required to be collected by such corporation under this local law, and subject to the penalties herein above imposed.Further collection actions are explained in Local Law#15, adopted March 4, 1991.

 
 
room occupancy tax form
 
 
 
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