Sullivan County, NY Lodging Facility Room Occupancy Tax

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Sullivan County, NY chevron_right 2024-04-18 info chevron_right The Code chevron_right Part II: General Legislation chevron_right Chapter 182 Taxation chevron_right Part 3 Lodging Facility Room Occupancy Tax

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Part II: General Legislation
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Ch 182 Taxation
Ch 182 Pt 3 Lodging Facility Room Occupancy Tax
Ch 182 Pt 3 Art III General Provisions
§ 182-16 Short title.
§ 182-17 Intent; priority.
§ 182-18 Definitions.
§ 182-19 Territorial limitations.
§ 182-20 Reference to tax.
Ch 182 Pt 3 Art IV Administration of Tax Law
§ 182-21 Administration.
§ 182-22 General powers of Treasurer.
§ 182-23 Administration of oaths and compelling testimony.
Ch 182 Pt 3 Art V Tax Rate; Persons Liable; Taxable Rent; Exemptions
§ 182-24 Imposition of tax.
§ 182-25 Statement of tax to be collected; person liable for payment.
§ 182-26 (Reserved)
§ 182-27 Exempt organizations.
Ch 182 Pt 3 Art VI Registration; Records; Returns; Refunds
§ 182-28 Registration.
§ 182-29 Records to be maintained.
§ 182-30 Returns.
§ 182-31 Payment of tax.
§ 182-32 Determination of tax.
§ 182-33 Refunds.
§ 182-34 Reserves.
§ 182-35 Remedies exclusive.
Ch 182 Pt 3 Art VII Enforcement of Collection of Tax, Penalties and Interest
§ 182-36 Proceedings to recover tax.
§ 182-37 Penalties for offenses.
§ 182-38 Returns to be confidential.
§ 182-39 Notices; limitations of time.
Ch 182 Pt 3 Art VIII Disposition of Revenues
§ 182-40 Disposition of revenues.
§ 182-41 Severability.
Ch 182 Pt 3 Art IX When Effective
§ 182-41.1 Effective date.
Ch 189 Wireless 911 Call Routing
Ch 190 Wireless Surcharge
Disposition List
Ch DL Disposition List

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Part 3 Lodging Facility Room Occupancy Tax

[Adopted 11-13-1989 by L.L. No. 5-1989; amended in its entirety 3-18-2021 by L.L. No. 3-2021]

Article III General Provisions

§ 182-16 Short title.

§ 182-17 Intent; priority.

§ 182-18 Definitions.

§ 182-19 Territorial limitations.

§ 182-20 Reference to tax.

Article IV Administration of Tax Law

§ 182-21 Administration.

§ 182-22 General powers of Treasurer.

§ 182-23 Administration of oaths and compelling testimony.

Article V Tax Rate; Persons Liable; Taxable Rent; Exemptions

§ 182-24 Imposition of tax.

§ 182-25 Statement of tax to be collected; person liable for payment.

§ 182-26 (Reserved)

§ 182-27 Exempt organizations.

Article VI Registration; Records; Returns; Refunds

§ 182-28 Registration.

§ 182-29 Records to be maintained.

§ 182-30 Returns.

§ 182-31 Payment of tax.

§ 182-32 Determination of tax.

§ 182-33 Refunds.

§ 182-34 Reserves.

§ 182-35 Remedies exclusive.

Article VII Enforcement of Collection of Tax, Penalties and Interest

§ 182-36 Proceedings to recover tax.

§ 182-37 Penalties for offenses.

§ 182-38 Returns to be confidential.

§ 182-39 Notices; limitations of time.

Article VIII Disposition of Revenues

§ 182-40 Disposition of revenues.

§ 182-41 Severability.

Article IX When Effective

§ 182-41.1 Effective date.

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