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Hotel Tax Registration and Return


BRIEF OVERVIEW OF HOTEL TAX

WHO IS REQUIRED TO COLLECT THE TAX?

Collection of the tax is required by any person (individual), partnership, corporation, society, association, joint stock company, estate, receiver, trustee, assignee, referee, fiduciary, or representative who is an operator of a hotel as defined here:

Operator of a hotel – any person who operates

(a) a hotel

(b) an apartment hotel

(c) a motel

(d) a boarding house or club

(e) other building regularly used for the lodging of guests

CERTIFICATE OF REGISTRATION

Every operator of a hotel (as defined above) should file a Certificate of Registration. In the case of a new business, the Certificate of Registration should be filed within three (3) days after the opening of the business.

Certificates of Registration may be obtained at the Erie County Comptroller’s Office, Erie County Office Building, Room 1100, 95 Franklin Street, Buffalo, New York 14202.

If more than one place of business is maintained, the Certificate of Registration should be filed for the principal place of business together with a list of the other business places which are located in the County of Erie, giving for each location the same items of information which appear on the Certificate of Registration. This will enable the Erie County Comptroller to issue a duplicate Certificate of Authority for each additional place of business.

The Certificate of Registration should be filed with the Erie County Comptroller at the above address.

WHAT ITEMS ARE SUBJECT TO TAX?

All hotel and motel rentals to persons who are in residence for periods of less than thirty (30) consecutive days.

RATE OF TAX

• The rate of three percent (3%) is to be charged and paid upon the rent for every occupancy of a room in a hotel with 30 or less rooms located in Erie County.

• The rate of five percent (5%) is to be charged and paid upon the rent for every occupancy of a room in a hotel with more than 30 rooms located in Erie County.

These rents shall not be charged to permanent residents.

Click here for the complete details and instructions

Click here for the Certificate of Registration form

Click here for the Tax Return form