Occupancy Tax

Registration:

Every operator who is required to collect the occupancy tax must register with the Yates County Department of Finance by filing an application for a Certificate of Authority.

Certificate of Authority:

The Certificate of Authority issued by the Yates County Department of Finance after an operator submits a registration. This document empowers the operator to collect the occupancy tax. The Certificate must be prominently displayed in a manner such that it is clearly visible to all occupants. The Certificate is non-transferable and shall be surrendered to the Yates County Department of Finance immediately upon end/close of business or transfer of ownership. 

  1. Occupancy Tax Registration Form

Pay Your Occupancy Tax Online:

Online Occupancy Tax Payment

If you do not wish to pay online you can stop into the Finance Department at the Yates County Office Building or mail your quarterly report to our office. 

Quarterly Occupancy Tax Return Forms

  1. 2022 Blank Return
  2. 2021 Blank Return
  3. 2020 Blank Return

Occupancy Tax Law

  1. Occupancy Tax Law - Full Version
  2. Occupancy Tax Law- Full Version eff. Jan 2023
  3. Summary of the Occupancy Tax Law
  4. Occupancy Tax Calculation Examples

Occupancy Tax Quarters & Due Dates

Quarter Dates Due Date
1st Quarter December 2021 - February 2022 March 21st, 2022
2nd Quarter March 2022 - May 2022 June 20th, 2022
3rd Quarter June 2022 - August 2022 September 20th, 2022
4th Quarter September 2022 - November 2022 December 20th, 2022