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Posted on: December 22, 2023

Livingston County Issues Guest Room Occupancy Tax Reminder


GENESEO, N.Y., Dec. 22, 2023 — Livingston County is again reminding local lodging operators of their obligation to file quarterly tax returns and remit the required 3% tax on room occupancies within the County.  


The County’s Guest Room Occupancy Tax Law applies to many kinds of accommodations, including hotels, motels, tourist homes, cottages, cabins, condominiums, bed & breakfasts, and short-term vacation rentals. Operators of these lodgings must file quarterly tax returns with the Livingston County Treasurer’s Office regardless of whether any taxes were collected during the reporting period. The quarterly filing and payment deadlines are as follows: 


  • January 1 – March 31: Due by April 30
  • April 1 – June 30: Due by July 31
  • July 1 – September 30: Due by October 31
  • October 1 – December 31: Due by January 31


Late filing will incur a penalty of 5% per month, capped at 25% of the tax due, along with 1% monthly interest beginning 30 days after the reporting period’s end.


For more details on the Livingston County Guest Room Occupancy Tax Law, visit the County Treasurer page online or call 585-243-7050.


Stay up-to-date with the latest news, events and more by following Livingston County on XInstagram, Facebook and LinkedIn.


About Livingston County:

Founded in 1821, Livingston County, N.Y., is home to more than 61,000 residents in 17 towns located across 631 square miles of the Finger Lakes region.  

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