
		Treasurer Occupancy Tax FAQs

		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: Email treas@co.delaware.ny.us Phone 607-832-5070 Mail to: PO Box 431, Delhi, NY 13753

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