As provided by the Delaware County Treasurer-

 

All Delaware County lodging establishments are required to collect a 2% occupancy tax on all accommodation bookings. That 2% is paid by the guest and collected by the business. It is reported and paid on the same schedule as your New York State Sales Tax. These proceeds are used exclusively for marketing and promotion of tourism in Delaware County. These funds do not go into the general fund. You can find the law, registration information, and forms below.

 

 

Occupany Tax Law

Occupancy Tax FAQ's

Occupancy Tax Registration Forms

Certificate of Authority Instructions

Occupancy Tax Form Instructions

Registration Form PDF

AirBnB Occupancy Tax Information