GENESEO — In 2017, the Livingston County Board of Supervisors adopted a Guest Room Occupancy Tax Law, which imposes a 3% tax upon the rent for every occupancy of a room or rooms in a hotel, motel, tourist home, cottage, cabin, condominium, bed & breakfast, and short term or vacation rental within the county.
Operators are required to file a tax return with the Livingston County Treasurer’s Office on a quarterly basis along with a remittance covering any Guest Room Occupancy Tax that may be due. Forms for filing returns are mailed to all Livingston County operators who have filed a Certificate of Registration with the County Treasurer’s Office. Tax return filings are required even if there are no taxes collected during a quarterly reporting period.
Tax returns and payments are due and payable to the Livingston County Treasurer’s Office, 6 Court Street, Geneseo, NY 14454 without penalty or interest within 30 days after the quarterly reporting period:
Quarterly Reporting Periods
January 1 – March 31 (April 30 due date)
April 1 – June 30 (July 31 due date)
July 1 – September 30 (October 31 due date)
October 1 – December 31 (January 31 due date)
If a return is filed or payment is made after the due date, a late filing charge is due. The charge consists of a 5% penalty per month – not to exceed 25% of tax due – plus 1% interest per month. The delinquency period starts 30 days after the end of the reporting period.
For more information on the Livingston County Guest Room Occupancy Tax Law, call the Livingston County Treasurer’s Office at 585.243.7050.