Room Occupancy Tax Return

As of july 1 2020 the rate decreases to 1 5 percent.

Room occupancy tax return. The tax is computed on the receipts derived from the rental of any room lodging or accommodation furnished by a hotel motel inn tourist camp or similar place within the county that is subject to sales tax because it is rented for less than 15 days. If you are renting rooms in oswego county you must register for occupancy tax by filling out the required occupancy tax forms. Levy authorization as per the amended chapter 131 of the private acts of 1969 the county clerk is authorized to levy a privilege tax upon the occupancy in any hotel motel or bed and breakfast for each transient the amount of the tax is 5 of the consideration charged by the operator. The new york city hotel room occupancy tax is separate from and in addition to sales taxes imposed by the state of new york and the city of new york on the occupancy of hotel rooms and consists of a percentage of the rent plus a flat amount per day.

Open pdf file 921 1 kb for form ro 2. All room occupancy returns filed after 7 22 19 must be filed online through masstaxconnect. This tax must be collected for every occupancy of each room in a hotel in the city of new york. In addition to the state excise massachusetts cities and towns are permitted to charge a local room occupancy excise tax up to 6 6 5 for boston.

A hotel includes an apartment hotel motel boardinghouse bed and breakfast bungalow or club whether or not meals are served. Room occupancy tax owed 5 of net revenue for all stays bookings on or after 6 1 2020 11. Room occupancy return and instructions pdf the room occupancy tax of 1991 is six percent 6 and the room occupancy tax of 2006 is two percent 2 of the monthly gross receipts from the rental of any room lodging or accommodations furnished by a hotel motel inn tourist camp corporate housing or similar place. In 2017 the legislature passed house bills 2400 and 3180.

Collectors of occupancy tax must pay quarterly submittals directly to the oswego county treasurer. From july 1 2016 to june 30 2020 the tax rate increased from 1 percent to 1 8 percent of the total price charged for occupancy. The occupant of any room or rooms in a hotel must pay the tax. The hotel room occupancy tax must be paid on the occupancy or the right of occupancy of a room or rooms in a hotel.

Failure to do so will result in paper returns being sent back to the taxpayer. The 2016 legislature passed house bill 4146 which included two changes to the state lodging tax rate. Tha penalty of 5 is charged on all taxes due that are not paid or postmarked by the 20 day of the month the taxes are due i e. Room occupancy tax return pdf 921 1 kb important information.

The state s room occupancy excise tax rate is 5 7. Note that while the statute provides for a 5 rate an uncodified surtax adds 7 to that rate.