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Seneca County Hotel and Motel Occupancy Tax Law

Local Law 3 of 2022:  This Local Law imposes a tax upon the rent for every occupancy of a room or rooms in a hotel or motel in Seneca County. The law applies to any facility providing lodging on an overnight basis as well as for longer periods and shall include those facilities designated and commonly known as “bed and breakfast”, inns, cabins, condominiums, cottages, campgrounds, lodges, tourist homes, convention centers, and vacation rentals. Exemptions exist for “permanent residence” and campgrounds where the customer provides their own shelter/lodging.

Registration – Every operator of any facility providing overnight lodging as defined in the law must register with the Seneca County Treasurer (no later than three (3) days after commencing operations) for a Certificate of Authority and commence the collection of the occupancy tax. The registration application may be obtained at the County Treasurer’s Office or the link below.

View the Occupancy Tax Operator Application (pdf)

Certificate of Authority – The Certificate of Authority issued by the Seneca County Treasurer 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 Treasurer immediately upon cessation of business or transfer of ownership.

Administration and Collection – The rate is 3%. The occupancy tax shall be stated and charged separately from the rent on any record, bill, or statement. The tax is calculated on the gross bill for such occupancy and is due to the County quarterly.

Any operator utilizing the services of a third-party management or rental service agency is still obligated to report all occupancy sales and pay the tax due. If a third-party management agent collects the tax, the operator must show proof at the time of the filing of the quarterly return that the agent collected tax has been paid to the County, in addition to the tax on any occupancy income directly collected by the operator.

Returns – Returns must be filed whether or not there is tax to be remitted. If you are no longer renting lodging, operator must submit a notice of termination of operations .

Submit returns, payments, and notices to:

SENECA COUNTY TREASURER

1 DiPronio Drive

Waterloo, NY 13165

View the Occupancy Tax Return Form (pdf)

Every operator shall file remittance, using the Seneca County Tax Return Form, to the SENECA COUNTY TREASURER as follows:

QuarterDate Due
December 1st through February 29thMarch 20th
March 1st through May 31stJune 20th
June 1st through August 30thSeptember 20th
September 1st through November 30thDecember 20th


Late Returns – A 10% 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 / Audit – Every 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 Treasurer or duly authorized agent.

Failure to register, or file required returns or pay taxes due may result in enforcement action by the Treasurer.

LINKS:


Real Property Tax Payment Schedule

Town Tax Collector
January 1 through April 1

County Treasurer
The County Treasurer’s office will be collecting unpaid taxes daily 8:30 am – 4:30 pm.

Village Tax Collector
June 1 through November 30
No Payments Accepted*: December 1 through 31
*Added on Town & County Tax Bill

School Tax Collector
Tax payments Due 09/01
Contact your local school tax collector


Access Past Years Billing Information

Total Collection Solution

Username: public@senecacounty
Password: public

Total Collection Solution Screen Capture

Forms & Memos


School

Phelps-Clifton

Ontario National Bank or
Bank of America
(In Person)

Tax Collector
Phyllis S. Mouton

1490 State Rte 488
Clifton Springs, NY 14432-9334
(By Mail)


South Seneca

Sandra Hauf
South Seneca School District
PO Box 375
Ovid NY 14521
(By Mail)

Five Star Bank
2168 Route 96A Ovid, NY 14521
(In Person)

Romulus

Linda M.P. Wadhams
First Niagara Bank
P.O. Box 624
Waterloo, NY 13165
(By Mail)

First Niagara Bank
1959 Route 5 & 20
Waterloo, NY 13165
(In Person)


Waterloo

Linda M.P. Wadhams
First Niagara Bank
P.O. Box 575
Waterloo NY 13165
(By Mail)

First Niagara Bank
1959 Route 5 & 20 Waterloo, NY 13165
(In Person)

Seneca Falls

Linda M.P. Wadhams
First Niagara Bank
P.O. 626
Waterloo, NY 13165
(By Mail)

First Niagara Bank
1959 Route 5 & 20 Waterloo, NY 13165
(In Person)


Village

Village of Interlaken

Treasurer
Nancy Swartwood
8369 Main St.
Interlaken NY 14847
(607) 532-9200
treasurer@villageofinterlaken.org
T /W 9am-Noon, TH 3pm-6pm at Village office


Village of Waterloo

VILLAGE ADMINISTRATOR/TAX COLLECTOR
Don Northrup
PO Box 188
Waterloo NY 13165
(315) 539-9131
dnorthrup@waterloony.com

Village of Lodi

Nancy Jones
PO Box 267
Lodi NY 14860
(607) 582-6374
lodivillage@empacc.net
WED. FROM NOON TO 5:30PM or
anytime through deposit slot in door


Notify: sjones@waterloo.ny.com

Mail Payments to:
Village of Waterloo tax Collector
2 W. Main Street
Waterloo, NY 13165

Village of Ovid

Cathy Kerns
PO Box 338
Ovid NY 14521
(607) 869-5560
ovidny@fltg.net
M-F 9AM – 3PM or drop box located in front of village clerk’s Office 2136 Brown Street, Ovid, NY (at firehouse)


In-person payments:
Village of Waterloo tax Collector
2 W. Main Street
Waterloo, NY 13165


Town

Town of Covert

LESLIE ADAMS-COMPTON
PO BOX 265,
8469 S.MAIN ST
INTERLAKEN, NY 14847
607-532-8358
covertclerk@rochester.rr.com
JAN-MAR TUES 9-5,
WED, THUR& FRI I 0-5


Town of Lodi

Connie Rosbaugh
PO BOX 403
8440 N.Main Street
Lodi, NY 14860
(607) 582-6238 (Office)
townclerk@lodiny.com
JAN-MAR MON-THURS 10am-2pm


Town of Seneca Falls

Nicaletta Greer
130 Ovid St.
Seneca Falls NY 13148
(315) 568-0967
ngreer@senecafalls.com
JAN-MAR MON-FRI 9-5


Town of Waterloo

Tammy Morabito
66 Virginia St
Waterloo NY 13165
(315) 539-2956
tmorabito@twc.com (For our use only)
JAN– MON 9-12PM, TUE-THUR 5:30-8PM & SAT 9AM-12PM
FEB– MON 9-12AM, TUE-WED 5:30PM-8PM & SAT 9AM-12PM
MAR– TUES 5:30PM-8PM & SAT 9AM-12PM
*DROP BOX LOCATED INSIDE TOWN OFFICE (NO CASH)
CLOSED FOR LUNCH 12-1
To/At 66 Virginia Street, Waterloo, NY 13165
In person payment is by scheduled appointment only by calling 315-539-2956

Town of Fayette

Macy Nesbit
1439 Yellow Tavern Rd
Waterloo NY 13165
(315) 585-6282 Ext. 3
fayettetownclerk@tltg.net

By mail or drop box only to/at 1439 Yellow Tavern Road, Waterloo, NY 13165.  In person payment check or money order Jan. Tues & Wed 3:30-7pm, Sat 8-Noon. Feb &Mar Tues & Wed 8-Noon. Online-Credit cards-townoffayette.org-Find yellow express Pay button and follow instructions, fees are applied. All others by appointment only by calling 315-539-6282 Ext 3


Town of Ovid

Cathy Kerns
3257 Cty Rd. 139
Interlaken NY 14847
(607) 869-9766
ovidny@fltg.net
JAN-MAR MON, TUE, THUR, FRI 9-3
WED 7:30am-6pm
(2136 Brown Street, in the firehouse building)


Town of Tyre

Cathy Doyle
1673 Strong Rd
Waterloo NY 13165
(315) 539-3027
By Mail Only
kdoyle9@rochester.rr.com

Town of Junius

Linda J. Cordovani
690 Whiskey Hill Rd
Waterloo NY 13165
(Drop box@ 655 Dublin Rd)
(315) 539-8113
JAN-MON&WED 5-7
SAT 10-Noon
FEB-MAR MON 5-7
OR BY APPT
(Drop box inside 655 Dublin Rd)


Town of Romulus

Jane Braunig
PO Box 177
Willard NY 14588
(607) 869-9326
town.clerk@romulustown.com
JAN-MAR MON-THURS 9-2


Town of Varick

Donna Karlsen
4782 Rte 96
Romulus NY 14541
(315) 585-6168
varclerk@rochester.rr.com
JAN WED/THURS/FRI 9-2
FEB-MAR WED & THURS 9-2