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800-596-3200 Citizen Request

Occupancy Tax Information

ONLINE WEBSITE ADDRESS FOR REGISTERING YOUR BUSINESS (select ADD from drop down box), UPDATING INFORMATION (selected UPDATE from drop down box)  OR FILING A QUARTERLY RETURN  (select FILE RETURN from drop down box) is:
                                https://treasurerforms.oswegocounty.com/Forms/TaxRegistration
                                     There is no fee charged with online E-Check payments.

ALL parties who rent rooms in Oswego County are required to REGISTER with the Oswego County Treasurer's Office.  The owners of rental properties are responsible for the collection of occupancy tax at a rate of FOUR PERCENT ( 4%) and submittal of same on a quarterly basis to the Oswego County Treasurer.  You must register your business online before you file a quarterly return.  Penalties for non payment can be imposed.

NEW BUSINESSES:  New businesses should send an email to tourism@oswegocounty.com or call 315-349-8322 to have their business added to the Oswego County Tourism website.

Oswego County does NOT have an agreement with Airbnb, VRBO, or any Internet providers.  Occupancy tax collection of FOUR PERCENT (4%) must be paid to:  Oswego County Treasurer's Office, 46 East Bridge Street, Oswego, NY 13126 as per the collection dates noted under Quarterly Return Dates.  Late fees and interest are applicable for payments not submitted by Due Date.   The documentation and payment submitted online is printable.  It is recommended you save a copy of your quarterly filings and payment for your records.  

QUARTERLY RETURN DATES:

DECEMBER 1  TO   FEBRUARY 28/29                        DUE MARCH 20TH
MARCH 1         TO   MAY 31                                         DUE JUNE 20TH
JUNE 1             TO   AUGUST 31                                 DUE SEPTEMBER 20TH
SEPT 1             TO   NOVEMBER 30                            DUE DECEMBER 20TH

RETURNS MAY NOT BE FILED PRIOR TO THE END OF THE QUARTERLY RETURN DATE.   EARLY FILED RETURNS WILL BE REJECTED. 
EARLY RETURN MAY ONLY BE FILED IF THE BUSINESS IS CLOSED AND IT IS THE FINAL RETURN. 
If your business is closing, please update your business status through the website portal and change from ACTIVE to CLOSED. 

Payments may be made online and on time through the website address listed above.  Payments submitted by mail must be postmarked by the Due Date listed above or a minimum late fee of $50.00 will be due.   There is no grace period for mailed payments as the postmark date is considered to be the date received. 

Please note: The Oswego County Treasurer's office does not mail forms or receipts. It is the business' responsibility to submit these forms quarterly.

REGULATIONS REGARDING OCCUPANCY TAX PER NYS:  https://www.tax.ny.gov/pdf/tg_bulletins/sales/b12_331s.pdf.