(Under
Authority of Local Law #4, 1976 and Amended Local Law #15, 1991)
(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 |
At the time of filing the Room Occupancy Tax return,
all taxes for room rentals shall be paid to:
Chief Fiscal
Officer
Onondaga
County Department of Finance
Civic Center – 15th
Floor
421 Montgomery Street
Syracuse, New York 13202
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.
1) Penalties
Failure to File: A penalty of 5% will be assessed
for each month of non-filing up to a
maximum of 25%.
Failure to Pay: A penalty of 5% will be assessed on the amount
of tax due, but not paid.
BOTH PENALTIES WILL NOT BE CONCURRENT
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.
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