MAYVILLE - The amnesty for occupancy tax registration will end Dec. 31. Susan Marsh, Chautauqua County Department of Finance director, wants to remind property owners who rent on less than a monthly basis that they have until Dec. 31 to register for a Certificate of Authority under the amnesty amendment to Local Law 12-03.
The amnesty is for dwellings that qualify for the bungalow exemption under NYS sales tax. All dwellings that rent on a 29-day-or-less basis are required to register and collect Occupancy Tax in Chautauqua County. Under the amnesty program property owners will be able to register until Dec. 31 without concerns of back occupancy taxes, penalties and interest.
Failure to register by the deadline could result in a 10 percent penalty and 1 percent per month interest on all back taxes due for all open periods. The county will also be enhancing their enforcement efforts after the first of the year.
The occupancy tax is collected and dedicated to the promotion of tourism and the enhancement of the lakes and streams of Chautauqua County.
For more information and forms go to the "How Do I" or "Online Forms" sections located at the bottom of the county's website at: www.co.chautauqua.ny.us.