Otsego County Room Occupancy Tax Return Page 2
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1
2INSTRUCTIONS FOR PREPARING TAX RETURN FORM
Line 14.
Enter the total receipts from room rentals. Include receipts from permanent guest(s)
- person(s) who occupy or
Rent any room/unit for at least 30 consecutive days - and from tax exempt guests.
Line 15.
Enter total amount of tax exempt and permanent guest receipts. Retain copies of all tax exempt certificates and other
proof of exemption, as well as all evidence of all permanent guest(s) including names, residence addresses,
dates of occupancy, and rate charged, for at least two years. They do not need to be submitted with the return, but
should be retained in records in case a need for verification arises.
Line 16.
Subtract Line 15 from Line 14. This is the amount on which your tax is to be computed.
Line 17.
Enter 4% of Line 16 to compute the tax.
Line 18.
Enter 10% of Line 17 if the return is not filed or the tax due is not paid within 20 days of period covered by this return.
Line 19.
Enter 1% of Line 17 for each month or fraction of a month your payment is past due. No interest is to be calculated on
the first 30 days. Example 1 - if payment of the tax is due on March 1
and is paid on March 31
, no interest is due
st
st
(but the 10% penalty in line 18 must be paid). Example 2 - if the tax is due March 1
and is not paid until April 2
, no
st
nd
interest is due for the period in March 1-31, but 1% of the amount in line 17 must be
included and paid for the period of April 1-2.
Line 20.
Enter the total of Lines 17, 18 and 19. This is the gross amount due Otsego County. Make check(s) payable to
" Otsego County Treasurer " and mail with this return to: Otsego County Treasurer, 197 Main St., PO Box 265,
Cooperstown, NY 13326 .
INFORMATION ON ROOM OCCUPANCY TAX
Nature of Tax:
The tax is imposed upon the occupancy of any hotel or motel accommodations in Otsego County. The term "hotel or
motel" means any facility providing lodging on an overnight basis and includes a bed and breakfast facility, inn,
housekeeping cottages with four or more units, and tourist facilities.
Persons Subject
The occupant, lessee, or tenant of any such hotel or motel accommodation is liable for payment of the tax. The tax is
To Tax:
collected by the owner of the hotel or motel room occupied or if the owner is
not operating the hotel or motel and being paid the rent for the room occupied, then any other
person entitled to be paid the rent or charge for the hotel or motel room occupied, including but not
limited to the proprietor, lessee, sublessee, mortgagee in possession, licensee or any other person
otherwise operating such hotel or motel.
Exemptions:
1.
Occupancy for 30 consecutive days or more - permanent guests.
The State of New York, or any public corporation (including one created pursuant to agreement or compact with
2.
another state or the Dominion of Canada) improvement district or other political subdivision of the state.
3.
The United States of America, or a department or agency thereof.
4.
A tax-exempt corporation or association, or trust, or community chest, fund or foundation, organized and operated
exclusively for religious, charitable or educational purposes, or for the prevention of cruelty to children or animals,
and no part of the net earnings of which inures to the benefit of any private shareholder or individual and no
substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation.
Basis and Rate
The tax is 4% of the per diem rental rate for each room or unit.
of Tax:
Due Date For
20 days after the close of the period covered by
the return. Returns are required to be filed for the Filing Return(s)
& Payment of Tax:
Penalty:
10% of the total tax due for failure to file the return or pay the tax within 20 days of the close of the period covered by the
return.
Interest:
1% per month or fraction thereof for late payment, with the first 30 days after the due date being interest free.
Period End
Payment Due
2/28
3/20
5/31
6/20
8/30
9/20
11/30
12/20
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