Occupancy Tax

Registration:

If you are operating a short-term rental (STR) 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. 

If you have been operating a short-term rental property and have not registered with the county, you must still register and submit the back tax from the date you started operating. Interest and penalties are applied. 

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 the STR 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 during regular business hours or mail your quarterly report to our office. The post mark date on the envelope mailing payment to our office is used when submitting payment, not the date on the check.

Quarterly Occupancy Tax Return Forms

  1. 2023 Blank Return PDF
  2. 2022 Blank Return pdf
  3. 2021 Blank Return

Occupancy Tax Law

  1. Occupancy Tax Law- Full Version
  2. Summary of the Occupancy Law
  3. Occupancy Tax Calculation Examples

Occupancy Tax Quarters & Due Dates

If you submit your quarterly taxes late, late fees and/or penalties will be applied. No exceptions. If you are mailing your taxes, we use the USPS postdate on the envelope, not the date on the check. 

Quarter Dates Due Date
1st Quarter December 1, 2022 - February 28, 2023

 March 20th, 2023
2nd Quarter March 1, 2023 - May 31, 2023 June 20th, 2023
3rd Quarter June 1, 2023 - August 31, 2023 September 20th, 2023
4th Quarter September 1, 2023 - November 30, 2023 December 20th, 2023