Hotels & Lodging in Sullivan County, NY (2026)
1 rule for unincorporated Sullivan County, New York.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Sullivan County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Sullivan County collects a 5% room occupancy tax on every hotel, motel and short-term rental stay under the county's Room Tax Law. The tax has applied since June 1, 2007, and exempts only permanent residents staying 30 consecutive days or more and specific exempt organizations.
Sullivan County Hotel Occupancy Tax
Some RestrictionsSullivan County Code § 182-24
§ 182-24. Imposition of tax. On and after the first day of June 2007, there is hereby imposed and there shall be paid a tax of 5% upon the rent for every occupancy of a room or rooms in a short-term rental unit in this County, except that the tax shall not be imposed upon: A. Permanent residents; or B. Exempt organizations as hereinafter set forth.
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