The current sales tax rate for Chautauqua County is 7.5%. 

The current occupancy tax rate for Chautauqua County is 5%.

WHAT DO OCCUPANCY TAXES PAY

Pursuant to Local Law 12-03, and amendments 7-04, 2-08, 6-09, and 2-12; Chapters 405 and 686 of the Laws of 2007, and Chapter 130 of the Laws of 2009 adopted by the New York State Legislature, the County is authorized to impose a 5% occupancy tax with three-fifths of the net collections dedicated to the promotion of tourism and two-fifths of the net collections to be dedicated solely to the enhancement and protection of the lakes and streams of Chautauqua County.  It is desirable to continue a dedicated occupancy tax for the promotion of tourism and enhancement of the lakes and streams of Chautauqua County at no expense to County property taxpayers.

 WHAT IS THE AMNESTY PERIOD

Pursuant to Local Law 2-12, there has been introduced an amnesty period which will be effective August 17, 2012 until December 31, 2012.  This is for local residents that rent for less than 30 days any cottage, house, condominium, apartment or any other housing structure that falls within the Bungalow exemption, and have not yet registered for a Certificate of Authority to collect the 5% Occupancy Tax.  You will be able to register now without concern that you will have to pay back Occupancy Taxes, penalties and interest.  The amnesty period does not apply to those that already have a Certificate of Authority to collect Occupancy Taxes. 

 DEFINITION OF A BUNGALOW

A bungalow is a complete living unit with its own kitchen, bathroom and sleeping rooms (with or without linens), rented furnished for single-family occupancy, and for which the landlord does not provide maid or food services or other common hotel services such as entertainment or planned activities.

 For further information and application go to the “Quick Links” located to the right of this screen. 

If you have questions or concerns you may contact the Chautauqua County Finance Department at 716-753-4223.