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Occupancy Tax

Hotel/Motel Occupancy Tax

A five percent occupancy tax is imposed on the rental of rooms in hotels, motels, or bed and breakfast establishments in Broome County.  Exemptions are granted for permanent residents (maintaining occupancy for at least 30 consecutive days) and for certain specified exempt organizations.  The tax is generated to fund activities to promote Broome County.

The initial authorization to impose the tax was established by Local Law 10 of 1977 (Resolution 77-312 dated October 18, 1977)

The operator of a hotel, motel, bed and breakfast or online remarketer must file a quarterly return with the County which computes the amount of tax owed.  The return, along with a check made payable to the BC Director of OMB, must be returned to the County by the below due date(s).

Filing Period
Returns Due
December 1 – February 28
March 20
March 1 – May 31
June 20
June 1 – August 30
September 20
September 1 – November 30
December 20