Tompkins County, NY Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current rate
- 5% of room rent (since June 1, 2003)
- Governing law
- Tompkins County Code §§ 150-9, 150-10
- Exempt
- Stays of 30+ days; rent $4/day or less
- Late-pay penalty
- 10% plus 1.5% monthly interest
- False return/nonregistration
- Misdemeanor, up to $1,000 fine
Summary
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.
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 shall not be imposed upon a permanent resident of the hotel, nor where the rent is not more than at the rate of $4 per day.
Full Breakdown
Chapter 150, Article II is Tompkins County's Hotel Room Occupancy Tax Law. Section 150-9 defines 'hotel' broadly: a facility or portion of one used for lodging paying guests, including an apartment hotel, motel, guest house, or a facility known as a bed-and-breakfast tourist facility, whether or not meals are served. 5% starting December 1, 2002, and 5% on and after June 1, 2003, which is the rate currently in force. The tax does not apply to a permanent resident, defined in § 150-9 as anyone who occupies the same room for at least 30 consecutive days, nor where the room's rent runs $4 a day or less.
Every operator must register with the County Administrator's office within three days of starting a hotel business (§ 150-14), collect the tax from the occupant as trustee for the county, and state it separately on every bill or receipt (§ 150-15B). Returns and payment are due quarterly, by February 28, May 31, August 31 and November 30 (§ 150-17A), and revenue goes into the county's general fund earmarked for tourism and convention development, with the county allowed to keep up to 10% for administrative costs (§ 150-20).
A prior exemption specific to bed-and-breakfast inns, added in 2001, was repealed effective March 1, 2021, folding B&Bs back under the standard hotel definition and tax treatment.
Violations & Fines
Failing to file a return or pay the tax on time draws a penalty of 10% of the tax due plus 1.5% monthly interest under § 150-27A. Willfully filing a false return, failing to register, or failing to collect and remit the tax separately from rent is a misdemeanor punishable by up to $1,000 and/or up to a year in jail (§ 150-27B), and an operator who never files a registration certificate owes $50 per month of delinquency.
Frequently Asked Questions
What is Tompkins County's hotel occupancy tax rate?
Do short-term rentals and bed-and-breakfasts owe the tax?
Is anyone exempt from the occupancy tax?
Sources & Official References
Other rules in Tompkins County
New York rules heatmap·Compare Tompkins County to another location·View the New York hotels & lodging overview
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