Bed/Hotel/Occupancy Taxes in Northern New York

Based on a telephone survey of county administrator/county treasurer’s offices in the ten counties of northern New York in Spring, 2003.

Of the ten counties in northern New York, Franklin, Herkimer, Hamilton, Lewis and Clinton counties currently have no bed tax. Lewis and Herkimer are considering instituting a bed tax.

Of the four northern New York counties that do have a bed tax, the particulars are as follows:

Oswego County

The 3% bed tax was implemented in 1989 and it includes all lodging facilities, no matter how many or few rooms. The tax does not include campgrounds. Of the funds collected, 2% goes to the county treasurer’s office as an administrative fee; 49% goes to county-wide tourism promotion; and 49% goes back to the municipalities in which it originated.

Amount collected:

· 2003 - $225,783

· 2002 - $230,554

· 2001 - $221,793

· 2000 - $234,427

Jefferson County

The 3% bed tax was implemented in 1989 and it includes any lodging facility with more than four rooms. Of the funds collected, 50% goes to the Thousand Islands International Tourism Council for promotion of the county and 50% goes back to the town of origin.

Amount collected:

· 2002 - $479,501

· 2001 - $430,893

· 2000 - $461,006

St. Lawrence County

The 3% bed tax was implemented in 1992. It includes lodging facilities with six rooms or more, so it excludes many bed and breakfasts and smaller motels. The bed tax funds go into the county’s general fund.

Amount collected:

· 2003 - $221,837

· 2002 - $215,000

Essex County

The 3% bed tax was implemented three years ago and it includes any rented accommodation. Of the funds collected, 5% goes to the county for an administrative fee and 95% goes to the Lake Placid Convention and Visitor’s Bureau for promotion of the county.

Amount collected:

· 2003 - $1,199,775

· 2002 - $1,270,601

· 2001 - $1,153,545

· 2000 - $1,077,798

Warren County

The 4% bed tax will go into effect in 2004 and it includes any lodging facility with more than four rooms. Of the funds collected, 25% will go to the town of origin to be used for tourism promotion, and 75% will go to the Warren County Tourism Department for county-wide tourism promotion.

Statistics on occupancy taxes across New York State are currently being compiled and will be added to this report for comparative purposes as soon as they are available. Check back in late December for this information.