Occupancy Tax

Registration:

If you are operating a short-term rental property in Yates County, the property owner must register that property with the Department of Finance. The application to register a property is located below. 

Certificate of Authority:

The Certificate of Authority is issued by the Yates County Department of Finance after a registration is approved. 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. The document will be mailed to the property owner when issued. 

  1. Occupancy Tax Registration Form pdf

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 pdf
  2. 2021 Blank Return
  3. 2020 Blank Return

Occupancy Tax Law

  1. Occupancy Tax Law- Full Version eff. Jan 2023
  2. Occupancy Tax Law - Full Version
  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