Occupancy Tax

Livingston County Guest Room Occupancy Tax Law

This local law imposes a 3% tax upon the rent for occupancy of a room or rooms in a hotel, motel, tourist home, cottage, condominium, bed and breakfast, and short term or vacation rental in Livingston County.  

Exceptions are permanent residents for the period of occupancy in excess of 14 days or exempt organizations as written in the local law.

Link to Local Law


Every operator of these facilities shall file an application for a certificate of authority with the Livingston County Treasurer even if you are using a Rental Agency such as Airbnb.

Link to Application

Certificate of Authority

Upon receipt of the application, the Livingston County Treasurer shall issue a certificate of authority to the facility empowering the operator to collect the tax from the occupant.  This certificate shall be displayed in such a manner that it may be seen by all occupants and persons seeking occupancy.  Certificates are NOT transferable and must be surrendered to the Treasurer upon the cessation, sale or transfer of the facility.

Quarterly Return Forms 

Every operator shall file a return every quarter, even though there may be no tax owing for that quarter.  Returns are due within 30 days from the end of the quarterly period.

Link to Return Form

Remittance of the 3% Occupancy Tax

Submit payment along with the quarterly return to the Livingston County Treasurer: 6 Court St, Room 203, Geneseo, NY  14454.   Delinquent payments must include a 5% penalty per month, not to exceed 25% of tax due, plus 1% interest per month per Section 502 of the local law.  The delinquency period starts 30 days after the end of the reporting period.

For more information, please contact the Livingston County Treasurer:

Amy L. Davies

County Treasurer
Email County Treasurer

Livingston County Government Center
6 Court Street
Room 203
Geneseo, N.Y. 14454 to 1043

Phone: 585-243-7050
Phone: 585-335-1715
Fax: 585-243-7597


Monday - Friday
8 a.m. - 4 p.m.