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Treasurer
Occupancy Tax FAQs

     

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Tax on Occupancy of the Hotel/Motel Rooms
 

  •   How does the system work?
    •  The owner files a Certificate of Registration
    •  Within 10 days of the Delaware County Treasurer's Office receipt of the Certificate of Registration, a Certificate of Authority is issued. This Certificate of Authority grants permission to collect a 2% occupancy tax.
    • 2% occupancy tax is collected as of March 1, 2016 or the first day that a business opens thereafter
       
  •   What vendors collect the 2% occupancy tax?
    • All lodging facility owners collect this tax on all lodging transactions
    • Tax must be collected by all Delaware County vendors, regardless of the point of sale
       
  •  When do I start collecting the 2% hotel/motel occupancy tax?
    • March 1, 2016 or the first day that a new business opens thereafter
       
  •  When do I register?
    • Existing businesses register as soon as possible
    • New businesses register by the opening day of business
       
  •  How do I register?
    • The registration form is available from the Delaware County Treasurer's Office. There are many ways to obtain this form:
      •  Pick one up at the local Town Clerk Office
      •  Email treas@co.delaware.ny.us  to request an emailed copy of the form
      •  Phone 607-832-5070 to request a mailed or faxed copy of the form
      •  Access the form on the Delaware County Website
        • Google Search 'Delaware County NY' or type access http://www.co.delaware.ny.us/index.htm
        • Under the Businesses heading on the menu at the right side of the screen, select Occupancy Tax
        • On the Treasurer Occupancy Tax page select Occupancy Tax Registration Form
        • Complete this form on-line:
          • select Print to create a paper copy for your records
          • select Save to keep a copy on your computer for your records
          • select Email to submit a copy for registration (required)
             
  •  What is a Certificate of Authority?
    •  Is the legal document that allows the owner of a lodging facility to, on behalf of Delaware County, collect a 2% occupancy tax
    •  Is to be prominently displayed
    •  Is not transferable or assignable
    •  Is to be surrendered to the Delaware County Treasurer's Office when a business ceases
  •  How do I report collected 2% hotel/motel occupancy tax?
    • Monthly reporting begins April 1, 2016
    • Quarterly reporting begins June 1, 2016
    • Annual reporting begins March 1, 2017
    • Reports with fees are submitted through the Delaware County Treasurer's Office. There are many ways to obtain the report form:
      • Email treas@co.delaware.ny.us  to request an emailed copy of the form
      • Phone 607-832-5070 to request a mailed or faxed copy of the form
      • Access the form on the Delaware County Website
        • Google Search 'Delaware County NY' or type access http://www.co.delaware.ny.us/index.htm 
        • Under the Businesses heading on the menu at the right side of the screen, select Occupancy Tax
        • On the Treasurer Occupancy Tax page select Occupancy Tax Return
        • Print and fill out the form, sign and date it.
        • Send in the completed signed form with payment to the address at the top of the form.
  •  When are Occupancy Tax Return Reports due?
    • Reports are due either monthly, quarterly, or annually
    • Reports are due on the same quarters as the NYS Sales Tax forms
    • Quarterly Filers:
      • Mar-Apr-May .................. Due Jun 20th
      • Jun-Jul-Aug .................... Due Sept 20th
      • Sept-Oct-Nov ................. Due Dec 20th
      • Dec-Jan-Feb .................. Due Mar 20th
    • Annual Filers:
      • Mar-Feb .......................... Due Mar 20th
         
  •  Are there any exemptions regarding paying 2% occupancy tax?
    • Any entity that qualifies for the NYS Sales Tax Exempt Form ST-129 does NOT have to pay the 2% Occupancy Tax
    • Typical exempt organizations are governments, schools, churches, non-profits, etc.
       
  •  Are there special bookkeeping requirements?
    • Rentals and exempt rentals must be listed separately on the business accounting records
    • Books must be available for audits
    • All records must be kept for 3 years
       
  •  Is there any compensation for preparing the "Occupancy Tax Return" form?
    • Yes, 5% of the 'Net Taxable Income From Occupancy of Rooms', not to exceed $50.00
    • 5% is not allowed on late payments
       
  •  How should the 2% occupancy tax be stated on bills?
    • The 2% tax must be stated separately
    • The 2% tax can simply be listed as 'Tax'
       
  •  What happens to the 2% occupancy tax revenues?
    • 90% is for Tourism Promotion Funds
    • 10% is an Administrative Fee
       
  •  What happens to the 90% tourism dollars?
    • The 90% tourism share is disbursed by a seven (7) member 'Tourism Advisory Board'
    • Funds will be distributed like a 'grant' program
      • Applications with a request for money to implement a plan to promote tourism in Delaware County would be submitted for approval to the 'Tourism Advisory Board' in care of the Director of Economic Development
      • Board includes:
        • Director of Economic Development
        • 2 members of the Board of Supervisors
        • 4 tourism business representatives
          (2 of which must be lodging operators)
           
  •  Where can I get a copy of the Occupancy Tax Local Law?
    • Access the local law on the Delaware County Website
      • Google Search 'Delaware County NY' or type access http://www.co.delaware.ny.us/index.htm 
      • Under the Businesses heading on the menu at the right side of the screen, select Occupancy Tax
      • On the Treasurer Occupancy Tax page select Delaware County Occupancy Tax Local Law

         
  •  How do I report lodging facilities that I feel are not registered?
    • According to local law we cannot tell you if a business is registered however we will review our records if a business is reported
    • There are many ways report a business:
   
     

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