Frequently Asked Questions

• The intent of this local law shall be to promote Schuyler County in order to increase convention, trade show and tourist business in the County. This tax is paid by the traveler.

• This law was put into effect in 1988 and last amended in 2008

• Per Schuyler County Occupancy Tax Law, you are required to submit a form to this office, even if you have been closed during the quarter

• No, per Schuyler County Occupancy Tax Law, you are required to submit a form to this office each quarter.

• Yes, if you collect a fee for use of your house/room, you are subject to the room tax.

• No, certain localities (counties, cities, towns, etc.) charge an additional tax on hotel occupancy commonly known as bed tax.

• You are required to register with the county to obtain a Certificate of Authority no matter what entity you use. However, AirBnB does collect and remit the tax on your behalf.

• If you fail to report your revenue, interest and penalties will be imposed monthly on the amount of tax owed. If the operator fails to comply with this local law and does not collect occupancy tax from the customer then the operator is guilty of a misdemeanor, punishment for which shall be a fine of not more than $1,000.

Chamber of Commerce for its promotion of tourism and of the publication of the advantages of Schuyler County and the region (Section 3 #12) and to economic development within Schuyler County.

• You must still charge Room Tax, the bungalow exemption contained in the State Tax is not applicable to the separate county tax.

• New York State collects sales tax; you will need to call (518)485-2889 for questions on specificity.

• You will need to contact New York State for assistance.

• Your “Certificate of Authority” should be displayed prominently in your rental at all times.

• All Operators renting to a patron for less than 30 days are required to collect occupancy tax.
• Please contact the Treasurer’s office as soon as possible so that we may inform the prospective operator of the local law and they may avoid any further fines or penalties.

• Except in accordance with proper judicial order, or as otherwise provided by law, it shall be unlawful for the Treasurer or any officer or employee of the Department of the Treasurer to divulge or make known in any matter the rents or other information relating to the business of a taxpayer contained in any return required under this local law.

• If you collect a fee for use of your house/room, you are subject to the room tax.

• Every operator shall keep records of every occupancy and of all rent paid, charged or due.  Records shall be available for inspection and examination at any time upon demand by the Treasurer or his duly authorized agent or employee and shall be preserved for a period of three (3) years, except that the Treasurer may consent to their destruction within that period or may require that they be kept longer.

• Unfortunately, we are not able to help with this situation. You will need to contact an accountant.

• Since the tax is based upon “rent” and rent is based upon “occupancy”, the additional fee charged for an occupant’s pet is a rental charge and therefore taxable.
• As for damages, such charges fall clearly outside of the definition of what can be construed as “rent” and therefore should not be considered as taxable pursuant to our local room tax law.

• AirBnB does submit and pay on your behalf but they are the only business that we have a contract with to do so.
• VRBO or any other rental site does not submit for you therefore you are still required to submit a room tax to our office each quarter.

• Late submissions are subject to late fees, please contact our office as soon as possible to get those calculated for you.