Form St-10-6 - Chautauqua County Sales And Use Tax Rate
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1ST-10-6
(11/10)
Chautauqua County Sales and Use Tax
Rate Decrease Effective December 1, 2010
Attention:
(c) Telephone bills
All persons required to collect sales tax, pay
Report charges for services furnished on or after the date
compensating use tax, or both: Chautauqua County
of the first bill dated in December 2010 at the lower rate
has enacted legislation to decrease its local sales and use
of 7½%. Report charges for services furnished before the
tax rate. As of December 1, 2010, the combined state
date of the first bill dated in December 2010 at the higher
and local tax rate imposed in Chautauqua County is
rate of 7¾%, even though the services may be furnished
decreased to 7½%. This includes the 4% state tax and
on or after December 1, 2010.
the 3½% Chautauqua County local tax. This change will
affect your tax collections and payments if you make
(d) Telephone answering services
taxable sales or deliveries to customers, or if you make
Prorate receipts that cover a period beginning before and
taxable uses, in Chautauqua County.
ending on or after December 1, 2010. Receipts for the
period prior to December 1, 2010, must be reported at the
Therefore, beginning December 1, 2010, all taxable sales
higher rate of 7¾%. Report receipts for the period on and
and uses in Chautauqua County are subject to tax
after December 1, 2010, at the lower rate of 7½%.
at the 7½% rate, except as otherwise provided by the
special transitional provisions below.
(e) Social and athletic club dues
Reporting requirements
Regardless of the date a bill is mailed, report all bills
covering any period that begins on or after December 1,
All taxable sales made within Chautauqua County
2010, at the lower rate of 7½%. Report all bills covering
reported on sales and use tax returns Form ST-100,
periods that begin before December 1, 2010, at the higher
Form ST-101, and Form ST-810, must be reported on the
rate of 7¾%.
Chautauqua County 7½% entry line.
(f) Admissions
All Schedule FR filers reporting retail sales of motor
fuel and diesel motor fuel must enter this information as
Report taxable admissions to an event occurring on
or after December 1, 2010, at the lower rate of 7½%,
instructed on the schedule.
whether or not the admission charge was paid before that
Special transitional provisions
date, unless the tickets were sold and delivered before
December 1, 2010, to the person attending the event.
All sales and uses occurring on or after December 1, 2010,
are taxed at the rate of 7½%, except as provided below:
(g) Hotel occupancy
(a) Layaway sales
Report all taxable daily rentals occurring on or after
The new tax rate of 7½% will apply to all sales in which
December 1, 2010, at the lower rate of 7½%. Report all
the purchaser takes delivery of the merchandise on or after
taxable daily rentals occurring before December 1, 2010,
December 1, 2010.
at the higher rate of 7¾%. If the rental is on other than
a daily basis, prorate the amount of rent between the
(b) Utility bills for nonresidential gas and electricity
number of days taxable at the higher rate and the number
based on meter readings
of days taxable at the lower rate.
If the meter is read on or after December 1, 2010, and the
number of days from December 1, 2010, to the date of the
meter reading is more than half the total number of days
covered by the bill, report sales of these services at the
lower rate of 7½%. Chautauqua County does not impose
sales tax on residential energy sources and services.
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