Sullivan County Occupancy Tax

Sullivan County Occupancy Tax – Failure by a hotel owner to pay Room Tax on rentals results in a Warrant filed with the Sullivan County Clerk as a judgement.   Section 182-36 of Sullivan County Room Tax Law provides that after filing of the Warrant, the total amount due is levied on to the following year’s County/Town tax bill as a tax against real property where the lodging facility is located.   The Sullivan County Treasurer has advised title companies, “if you handle the sales of a hotel or similar establishment that you contact our Room Tax division located in the Treasurer’s Office to ensure that their Room Tax Returns are current and their account is in good standing”.   The Room Tax Law may be found on the Sullivan County website under the County Treasurer’s Department. https://sullivanny.us/Departments/Treasurer 

Submitted by:
Jean Partridge, Chief Counsel & Managing Member
BENCHMARK TITLE AGENCY, LLC

Robert Treuber – Executive Vice-President
New York State Land Title Association