Oneida Hotel Motel Tax Starts With Registration

Oneida County lodging operators have an official starting point: the Finance Department’s hotel and motel tax page. Beginning February 1, 2020, the occupancy tax rate is 5 percent of the per diem rate for each room provided. The page links the local law, rules and regulations, the return form, and the Certificate of Registration. A new business that rents one room or more must complete the certification form.

Start with the Certificate of Registration if the business is new and rents at least one room. The Finance Department then sends a permit that must be displayed at the point of registration. If the business is already registered, move to the return for the filing period and match it to the room records and 5 percent tax.

Keep the certification form, permit, room records, completed return, filing period, and payment confirmation together. Use the local law and rules when a room or charge does not fit the ordinary return.