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Room Tax Enforcement

LOCAL LAW - This Local Law imposes a 5% tax upon the rent for every occupancy of a lodging facility in Sullivan County except that the tax shall not be imposed upon permanent residents or exempt organizations as set forth in the Local Law. The term "lodging facility" is defined as any shelter not owned and provided by the occupant used for lodging on an overnight basis.

All operators are encouraged to review the County’s Local Law and our Frequently Asked Questions, copies of which are 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 occupancy tax 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 – Room Tax Returns must be filed every quarter 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

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

QUARTERLY FILERS: DATE DUE
September 1 – November 30 December 20
December 1 – February 29 March 20
March 1 – May 31 June 20
June 1 – August 31 September 20
   
ANNUAL FILERS: DATE DUE
September 1 – August 31 September 20

LATE RETURNS – The penalty for filing a late Return is five percent (5%) of the tax due amount for each month or portion thereof until payment is received.

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 Sullivan County Treasurer or her duly authorized agent.


Forms

Sullivan County Room Tax Law

Application to Collect Room Tax

Room Tax Return

Room Tax Return Instruction

Frequently Asked Questions

 

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