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Room Occupancy Tax Audits
 
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On December 1, 1975, Onondaga County adopted the Onondaga County Hotel Room Occupancy Tax (ROT) Law, which permits the County to collect a room occupancy tax on a hotel’s per diem room rental charge. Recent updates to this local law were effective March 1, 2021.  In addition to setting the room occupancy tax percentage, the Onondaga County Hotel Room Occupancy Tax Law also:

 

  • Appoints the Commissioner of Finance as the administrator and collector of the occupancy tax.
  • Requires all operators of hotels and motels to register with the Commissioner within three (3) days from filing a certificate of registration in a form set by the Commissioner.
  • Requires the Commissioner, within five days after such registration, to issue each operator a Certificate of Authority empowering such operator to collect the Room Occupancy Tax from the occupants.
  • Requires the Room Occupancy Tax collected by the hotel operators to be paid to the Commissioner quarterly and recorded within the County General Fund.     

 

Below are some important links for hotel operators:

 

 

 

 

 
 

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