Room Occupancy Tax
Lodging Owners/Managers – Responsible For Reading This Information
Rules and Regulations: Under Authority of Local Law #4, 1976 & Amended Local Law #9, 2025. – ROT Laws
Registration
Short Term – Rental Hosts shall be required to register their property with Onondaga County
Registration shall be valid for two (2) years, after which the host may renew the registration in a manner prescribed by the County.
Once registration is approved by Onondaga County a Certificate of Authority will be issued. The Certificate of Authority must be prominently displayed in the property and present on all listings, offerings, or advertisements for short-term rental guest stays.
Failure to obtain a valid Certificate of Authority for short-term rental operations may result in penalties up to Five Hundred Dollars ($500.00) for the first day on which rental sales are made. Plus, an amount not to exceed Two Hundred Dollars ($200.00) for each subsequent day, not to exceed Ten Thousand Dollars ($10,000.00) in aggregate.
Questions Regarding Registration?
Email: ROTSupport@onondaga.gov
Other helpful forms available for download
Due Dates – Filing Returns
(Must be postmarked by due date-metered mail will not be accepted)
| Quarter | Period Covered | Due Date |
|---|---|---|
| 1st | January 1st through March 31st | April 20th |
| 2nd | April 1st through June 30th | July 20th |
| 3rd | July 1st through September 30th | October 20th |
| 4th | October 1st through December 31st | January 20th |
Payment of Tax:
At the time of filing Room Occupancy tax return, all taxes shall be paid by mail, online submission and payment per tab above or in person to:
Chief Fiscal Officer
Onondaga County Department of Finance
Civic Center – 14th Floor
421 Montgomery Street
Syracuse, New York 13202
Phone: (315) 435-3346
Email: ROTSupport@onondaga.gov
Failure to pay taxes with a filed return on the due date listed above will result in the Department of Finance issuing a formal notice and demand for payment of tax and all interest and penalties thereon.
Note:
All Sales Taxes must be paid directly to the New York State Department of Taxation and Finance at https://www.tax.ny.gov/
All occupancy or local taxes levied by other municipalities must be paid directly to the local jurisdiction.
Onondaga County will not collect or pass on sales or occupancy taxes levied by the State or local government.
Penalties and Interest
1) Penalties
Failure to File: Any person failing to file a return on the date prescribed therefore shall be subject to a penalty of 5 percent of the amount required to be show as tax on such return if the failure is for not more than one month, with an additional 5 percent for each additional month or fraction thereof during which failure continues, not exceeding 25 percent in aggregate.
Failure to Pay: Any person failing to pay the amount shown as tax on any return on the date prescribed therefore shall be subject to a penalty of 5 percent of the amount required to be paid.
2) Interest
Interest will be assessed at a rate of 1% per month on the unpaid balance of any taxes remaining due from the due date of the return.
3) Personal Liability
Individual proprietors, partners, and officers of a corporate operator are personally liable for the tax collected or required to be collected by such corporation under this local law, and subject to the penalties herein above imposed. Further collection actions are explained in Local Law#15, adopted March 4, 1991.
The above listed penalties, fees and interest do not include the entirety of charges and liability for a failure to comply with applicable room occupancy taxes. Please review the link above to “Room Occupancy Tax Statutes” for additional details.
Room Charges Applicable to Occupancy Tax
The following is a listing of typical lodging charges and application of occupancy tax:
| Revenue | Application of Occupancy Tax |
|---|---|
| Room Charge | Yes, unless tax exempt |
| Smoking Fee | No |
| Meeting Room | No |
| Pet Fee | Yes |
| Vending | No |
| Parking | No |
| Dry Cleaning | No |
| No Show / Late Fee / Early Check In / Late Check Out | Yes |