Occupancy Tax Rate Increases to 5% Effective February 1st, 2008

Chautauqua County Local Law #2 of 2008, adopted December 19, 2007 and known as the Chautauqua County Occupancy Tax Law, amends Local Law #12 of 2003, and imposes 5% tax upon the rent for every occupancy of a room or rooms in a hotel or motel units or any other property including but not limited to, cottages, condominiums or other buildings kept open for the lodging of guests in the County except that the tax shall not be imposed upon (1) a permanent resident, or (2) exempt organizations, as set forth in the local law. The imposition of such tax shall apply to occupancies in the same manner as the New York State Sales Tax as set forth in applicable sections of the Tax Law except that Chautauqua County's law defines a permanent resident as someone who occupies a room for at least 30 days as opposed to 90 days provided in the State regulations. Local Law #12-2003 was amended by Local Law #7-2004 to eliminate the Bungalow Exemption effective April 1, 2005. The Bungalow Exemption excluded taxation on rental units that were rented for at least seven (7) days. The elimination of the Bungalow Exemption requires that Occupancy Tax be collected on all properties that rent or lease a room for any continuous period, to the same party, less than 30 days.

E.g. Elimination of Bungalow Exemption - If a room is rented/leased to the same party for 29 days or less, occupancy tax shall be collected.

Summary of Occupancy Tax
Occupancy Tax Certification
Occupancy Tax Return
Local Law 12-2003 Occupancy Tax
Local Law 7-2004 Occupancy Tax Amendment
Local Law 2-2008 5% Occupancy Tax
2008 Occupancy Tax Funding
Occupancy Tax Rate Change Notice