Money & Taxes
Chautauqua Occupancy Tax Forms Belong in the Rental Setup
Chautauqua lodging operators have a county registration and return route with quarterly dates, annual option for smaller collections, and penalties.
Published June 23, 2026 ยท Last verified June 23, 2026
Chautauqua County keeps occupancy-tax registration and return forms on its county site. That gives a short-term rental or lodging operator a clear setup route before collecting room charges. The return form asks for a certificate number, filing period, owner details, establishment details, and taxable room income. Returns are due April 20, July 20, October 20, and January 20.
It also includes an annual filing choice when tax collection is under $1,500 per year. Before remitting money, check the registration status, certificate number, filing period, taxable room income, and return due date. Keep each filed return and payment record with those details.