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Room Occupancy Tax

Lodging Owners/Managers-Responsible For Reading This Information
Rules and Regulations

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

Room Occupancy Tax Laws

Submit Return and Pay Online

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

Forms are available for download as indicated in the left side column “Downloadable Forms”.

Please note that it is the owner and or managers responsibility to notify the County immediately of any changes in ownership, accounting staff or staff completing the return via the Certificate of Registration.


Payment of Tax:

At the time of filing Room Occupancy tax return, all taxes shall be paid by mail, online submission and payment per tab above or in person to:

 

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

Phone 315 435-3346 ext 4114


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.

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.

 

The above listed penalties, fees and interest do not include the entirety of charges and liability for a failure to comply with applicable room occupancy taxes. Please review the link above to “Room Occupancy Tax Statutes for additional details.

Room Charges Applicable to Occupancy Tax

The following is a listing of typical lodging charges and application of occupancy tax:

Revenue Application of Occupancy Tax
Room Charge Yes-unless  tax  exempt
Smoking Fee No
Meeting Room No
Pet Fee Yes
Vending No
Parking No
Dry Cleaning No
No Show / Late Fee / Early Check In / Late Check Out Yes
 
 
 

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