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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:

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

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