Finance Department

Tompkins County Hotel Room Occupancy Tax

All lodging establishments (including short-term rentals) are required to obtain a Certificate of Authority to operate in Tompkins county. This definition includes private homeowners who rent a room in their home or who rent their entire home to visitors using such services as Airbnb, VRBO, Evolve, or other online short-term rental platforms.

If you are a short-term rental host using Airbnb, VRBO, Evolve, or another booking platform you must make sure to be in compliance with all applicable laws, tax requirements, and rules and regulations that may apply to your accommodation, including, but not limited to, zoning laws and laws governing rentals of residential and other properties.

Owners and operators of hotels, motels, and short-term rental units can register online using the link below.

Tompkins County Short Term Registry Form

Each Certificate of Authority is valid for two years. All establishments with current Certificates of Authority are required to re-register using the link above.

There is a registration fee of $125 for each short-term rental unit. (There is no registration fee for hotels and motels.) Payment may be made online or by check.

Certificates of Authority are non-assignable and non-transferable. The Certificate should be prominently displayed so that any guest can see it. The Certificate of Authority empowers the operator to collect hotel room occupancy tax from guests.

Hotel room occupancy tax (often shortened to 'room tax') may be remitted online using the link below.

Tompkins County Room Tax Submission Form

Tompkins County has imposed room tax on overnight occupancy since 1989. The full text of the hotel room occupancy tax law is available online.

Proceeds from the room tax are used to support tourism programs that are intended to enhance the general economy of the county and promote tourist activities, conventions, trade shows, and special events. Additional information about the Tourism Program is available online.

Frequently Asked Questions

Who is required to collect hotel room occupancy tax in Tompkins County?

Any person or business renting out a room or rooms for short-term (less than 30 days) stay in “a building or portion thereof which is regularly used and kept open as such for the lodging of guests” must collect and pay room occupancy tax to Tompkins County. This includes traditional hotels, apartment hotels, motels, guest houses, inns and cottages, and facilities known as bed-and-breakfasts (whether or not meals are served). This definition includes private homeowners who rent a room in their home or who rent their entire home to visitors using such services as Airbnb, Craigslist or other online short-term rental marketing and/or booking sites. From the Airbnb list of Policies: “If you're an Airbnb host, you must make sure to be in compliance with all applicable laws, Tax requirements, and rules and regulations that may apply to your Accommodations, including, but not limited to, zoning laws and laws governing rentals of residential and other properties”.

What is the occupancy tax rate in Tompkins County?

The new room tax rate is 5% for all establishments no matter the number of rooms.

How do I collect the occupancy tax?

The lodging operator must state and collect the occupancy tax separately from the rental fee. The operator then collects the occupancy tax from the guest(s) on behalf of the County and holds it on behalf of the County until such time as occupancy tax payment is due.

How do I pay the occupancy tax?

Register as a lodging property by using our online form. You can call or email to request that the form be sent to you. Return the completed form to the Tompkins County Finance Department via email, US Mail, Fax or hand delivery.
Send in payment to the Finance Department along with a simple return (format provided to registrants). Returns and payments are due quarterly, based on the schedule below.
- 1st Quarter payments due by March 20th (for tax collected December of previous calendar year, January and February)
- 2nd Quarter payments due by June 20th (for tax collected March, April, and May)
- 3rd Quarter payments due by September 20th (for tax collected June, July, and August)
- 4th Quarter payments due by December 20th (for tax collected September, October, and November)

Are any types of stay exempt from paying occupancy tax?

Yes. Permanent residents (defined by law as staying more than 30 days) are exempt, as are certain types of stays for religious, charitable or educational purposes and New York State and United States government-related stays. Guests at properties charging less than $4 per day are also exempt. Documentation verifying exemption(s) must be provided by qualifying guests to the establishment who will keep it on file for review by the County if and when the County requests such documentation.

How is payment of occupancy tax enforced?

The County has a number of powers it may use to compel lodging operators to collect and pay occupancy tax, from requesting a court judgment to issuing a warrant through the Sheriff or placing a lien on property. The penalty for late payment is 10% of the occupancy tax owed plus interest at the rate of 1.5% per month. In addition, operators failing to comply with occupancy tax may be charged with a misdemeanor, the punishment for which is a fine of not more than $1,000 or imprisonment not exceeding one year, or both.

What about sales or income tax?

The Tompkins County Finance Department does not collect sales tax or income tax. Please contact the New York State Department of Finance for information regarding collection and payment of sales tax. Please contact the IRS regarding payment of income tax.

Where does the money from the occupancy tax go?

By law, occupancy tax revenues are used for tourism development initiatives in Tompkins County. The County invests room tax dollars in a variety of programs and projects that promote economic development and enhance quality of life in Tompkins County through tourism. Registered operators also have access to a number of promotional tools and other helpful services provided by the Ithaca Tompkins County Convention and Visitors Bureau. For a description of the Tompkins County Tourism Program, including a link to the Tompkins County 2020 Strategic Tourism Plan, please visit the Tompkins County Tourism Program.