Hotels & Lodging in Tompkins County, NY (2026)
1 rule for unincorporated Tompkins County, New York.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Tompkins County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Tompkins County Code § 150-10 imposes a 5% tax on the rent charged for every hotel-room occupancy in the county, collected by the operator from the occupant. The tax reaches motels, guest houses and bed-and-breakfast facilities under the § 150-9 definition of 'hotel,' but exempts permanent residents of 30+ days and rooms renting for $4 a day or less.
Tompkins County Hotel Room Occupancy Tax
Some RestrictionsTompkins County Code §§ 150-9, 150-10
HOTEL A facility or portion thereof that is used for the lodging of paying guests. The term “hotel” includes, but is not limited to, an apartment hotel, a motel, guest house, or facility known as a “bed-and-breakfast” tourist facility, whether or not meals are served. ... On or after the first day of June 2003, there is hereby imposed and there shall be paid a tax of 5%, except that the tax sha...
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