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In 2003, Cattaraugus County imposed a local law known as the Cattaraugus County Occupancy Tax Law. This law requires establishments who provide lodging on an overnight basis to collect a 5% tax on occupants and remit it to the County Treasurer. The intent of this tax is to benefit both the County and it’s residents by enhancing the general economy of the County through funding the promotion of tourist-related activities. Read more on Local Law 21-2003

Note: occupancy tax is also known as "bed tax".

Registration

Every operator who is required to collect occupancy tax must register with the Cattaraugus County Treasurer. A “Certification of Registration” must be completed and returned to the Cattaraugus County Treasurer’s Office. Registration must occur at least twenty days prior to commencement of business, opening or purchasing a facility. To obtain a registration form, please contact the Treasurer’s office at 716-938-2289 or view a printable/fill-able version

View, Download or Print a Registration Application

Certificate of Authority

Within five days of receipt of a certification of registration, the Treasurer shall issue a Certificate of Authority to each operator and location required to collect the tax. The Certificate of Authority must be prominently displayed at the place of business. Upon receipt of the Certificate of Authority, the operator is authorized to collect the 5% tax on occupancy rentals.

*The Certificate is non-transferable. It must be surrendered to the Treasurer upon the cessation of business at the hotel named or upon its sale or transfer.

Returns

Any operator who is required to collect a tax pursuant to this Law is required to file a return, regardless if any tax has been collected or not. The Treasurer’s office will mail copies of the return forms with the Certificate of Authority or prior to the first quarterly due date of March 20th.

View, Download or Print the Return of Occupancy Tax Form

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Remittance and return form can be mailed to:
Cattaraugus County Treasurer
Attn: Occupancy Tax
303 Court St.
Little Valley, NY 14755

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Frequently Asked Questions about the Occupancy Tax

Who is required to collect this tax?

Any facility providing lodging on an overnight basis, such as hotels, motels, bed and breakfasts, inns, cabins, condominiums, cottages, campgrounds, tourist homes, etc. If you are unsure of whether you are required to collect this tax, please contact the County Treasurer’s office.

I have my short-term rental listed through Airbnb or VRBO, do I still need to remit occupancy tax to the County Treasurer?

Most properties listed on Airbnb in Cattaraugus County will automatically be remitted on your behalf by Airbnb quarterly. If your property is listed on VRBO or any other short-term rental websites, you will most likely need to remit the 5% tax to the County Treasurer each quarter. Property owners/operators should check with each specific website they are listing with to verify remittance responsibility.

I did not lodge any tenants this quarter, do I still need to submit a return to the County Treasurer?

Local law states that any operator who is required to collect this tax must file a return and submit it to the County Treasurer, regardless of occupancy or tax collection. Complete the return form indicating there were no rentals and $0 in income.

Do I have to register each location if I own/maintain more than one short-term rental?

Yes. Local Law states that if an operator maintains more than one place of business, a certification of registration must be filed for each location.

I have been renting out my property but wasn’t aware that I needed to remit this tax – What do I do now?

Please contact the Treasurer’s Office as soon as possible at 716-938-2289 or 716-701-3296. We are happy to assist you.

Other Questions

Contact the Treasurer's Office