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Room Tax Enforcement

LOCAL LAW - This Local Law imposes a tax upon the rent for every occupancy of a room or rooms in a lodging facility in Sullivan County except that the tax shall not be imposed upon (1) permanent residents, or (2) exempt organization as set forth in the Local law. The term "lodging facility" includes a hotel, motel, apartment hotel, motor court or inn, boardinghouse, bungalow colony, or club or similar lodging facility type of accommodations by whatever name designated, whether or not meals are served, and shall include those facilities commonly known as "bed-and-breakfast" and "tourist" facilities.

All operators are encouraged to review the County’s Local Law, a copy of which is provided below.

REGISTRATION – Every operator who is required to collect the occupancy tax must register with the Sullivan County Treasurer’s Office by filing an application for a Certificate of Authority.

CERTIFICATE OF AUTHORITY – The Certificate of Authority issued by the Sullivan 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 Sullivan County Treasurer immediately upon cessation of business or transfer of ownership.

ADMINISTRATION AND COLLECTION – The rate is 5%. The occupancy tax shall be stated and charged separately from the rent on any record, bill, or statement issued by the operator.

RETURNS – Returns must be filed whether or not there is tax to be remitted. Submit Room Tax Return and remittance to the Sullivan County Treasurer – Room Tax Division, 100 North Street, PO Box 5012, Monticello NY 12701. Room Tax Returns must be filed whether or not there is tax to be remitted. The operator may choose to file quarterly or annually.

Every operator shall file the Sullivan County Room Tax Return, to the Sullivan County Treasurer as follows:

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

LATE RETURNS – A 5% penalty for late filing of a return will be imposed after the date due as reflected above. In addition, an additional interest penalty of 1% per month will accrue until said late payment is received, commencing after the due date reflected above.

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 Commissioner of Finance or his duly authorized agent.


Application for Certificate of Registration

Room Tax Law with amendments

Room Tax Return Form

Room Tax Return Form (Fillable form)

Room Tax Return Form (Instructions)

Tax Exempt Certificate Form