OccupancyTax

Local Law - This Local Law imposes a tax upon the rent for every occupancy of a room or rooms in a hotel or motel in Steuben County except that the tax shall not be imposed upon (1) permanent residents, or (2) exempt organizations as set forth in section 4. The definition of hotel includes apartment hotel, motor court or inn, boarding house or club, bed and breakfast, and tourist facilities.

Registration

Every operator who is required to collect the Occupancy Tax must register with the Steuben County Finance Office.

• For Hotels/Motels and any Inns, Bed and Breakfasts (B&Bs), Short-Term Rentals (STRs), etc. that are NOT using an online platform – File a paper application for a Certificate of Authority with the Steuben County Finance office. Occupancy Tax Registration - Application (PDF)
• For all other Short-Term Rentals (STRs) using an online platform (Airbnb, Vrbo, etc.) – File a paper application with the Steuben County Finance office or register through our online system at https://steubencountyny-self.govplatform.com/.

Certificate of Authority

The Certificate of Authority issued by the Steuben County Commissioner of Finance 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 Commissioner of Finance immediately upon cessation of business or transfer of ownership.

Administration and Collection

The rate is 4%. The occupancy tax shall be stated and charged separately from the rent on any record, bill, or statement. Where the occupants fail to pay and the operator fails to collect the tax, the occupant must file a return and remit the tax due to the Steuben County Commissioner of Finance within 15 days.

Returns

Returns must be filed whether there is a tax to be remitted or not.

• For Hotels/Motels and Inns, B&Bs, STRs, etc NOT using an online platform – Submit paper form returns to the Steuben County Finance office. Occupancy Tax Return Form - Hotels (PDF)
• For all platform STRs (Airbnb, Vrbo, etc.) – Submit paper returns to the Steuben County Finance office or through the online system at https://steubencountyny-self.govplatform.com/

Deadline for submission

For Hotels/Motels and Inns, B&Bs etc that are NOT on a platform, please follow this payment schedule:

For all online platform STRs (Airbnb, Vrbo, etc.) please follow this payment schedule:

Late Returns

A 5% 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 Commissioner of Finance or his duly authorized agent.

Quick Links

• Local Law Number 3 - 1987 - Occupancy Tax (with amended rates)
• Occupancy Tax Registration - Application (PDF)
• Occupancy Tax Return Form - Hotels (PDF)
• Occupancy Tax Return Form - Platform Short Term Rentals (PDF)