GENESEO, N.Y., March 2, 2026 — The Livingston County Board of Supervisors voted to adopt a local law extending the existing Livingston County guest room occupancy tax. Details of the local law are as follows:
LIVINGSTON COUNTY BOARD OF SUPERVISORS
INTRODUCTION OF LOCAL LAW
LOCAL LAW NO. C OF THE YEAR 2026 EXTENDING THE EXISTING LIVINGSTON COUNTY
GUEST ROOM OCCUPANCY TAX
BE IT ENACTED BY THE LIVINGSTON COUNTY BOARD OF SUPERVISORS AS FOLLOWS:
TITLE 100 - GENERAL PROVISIONS:
101. Short Title: This Local Law shall be known as the Livingston County Guest Room Occupancy Tax Law.
102. Intent: This Local Law is adopted to implement the provisions of Sections 1200 and 1202-m of the New
York State Tax Law, Article 12-D of the New York State Real Property Law, and all other applicable
statutory sections set forth under Chapter 99 of the Laws of 2025.
103. Definitions: Unless the context requires a different meaning, when used in this Local Law, the following
terms shall mean:
a. "County" shall mean the County of Livingston.
b. "Person" shall mean an individual, partnership, society, association, joint stock company,
corporation, estate, receiver, trustee, assignee, referee, and any other person or entity acting in a
fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination
of the foregoing.
c. "Operator" shall mean any person operating a hotel, motel, tourist home, cottage, cabin,
condominium, bed and breakfast, and short term or vacation rental in the County of Livingston,
including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee
in possession, licensee or any other person otherwise operating such hotel, motel, tourist home,
cottage, condominium, bed and breakfast, and short term or vacation rental.
d. "Hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast, and short term or
vacation rental" or such terms singly shall mean any facility or portion thereof providing lodging on
an overnight basis. Such terms include an apartment, hotel, motor court or inn, boarding house,
cabin, cottage or club, or similar hotel or motel type of accommodations by whatever name
designated, whether or not meals are served and shall include those facilities commonly known as
"bed and breakfast" and "tourist" facilities. “Short term or vacation rental” includes those units
rented or leased to occupants, including furnished apartments or rooms in or consisting of a dwelling
place ordinarily occupied for residential purposes, directly by the owner or through the owner’s
agent or hosting platform.
e. "Occupancy" shall mean the use or possession, or the right to use or have possession of, any room in
a hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast, and short term or
vacation rental.
f. "Occupant" shall mean a person who, for a consideration, uses, possesses, or has the right to use or
possess, any room in a hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast,
and short term or vacation rental under any lease, concession, permit, right of access, license to use
or other agreement, or otherwise.
g. "Permanent Resident" shall mean any occupant of any room or rooms in a hotel, motel, tourist home,
cottage, cabin, condominium, bed and breakfast, and short term or vacation rental for a period in
excess of fourteen (14) consecutive days.
h. "Rent" shall mean the total consideration received for occupancy, including all charges by whatever
term designated, valued in money, whether received in money or otherwise.
i. "Room" shall mean any room of any kind in any part or portion of a hotel, motel, tourist home,
cottage, cabin, condominium, bed and breakfast, and short term or vacation rental, which is
available for or let out for any purpose other than a place of assembly.
j. "Return" shall mean any return filed or required to be filed as herein provided.
k. "Tax" shall mean the tax imposed pursuant to this Local Law and any increase, reduction or
modification hereafter authorized.
l. "Treasurer" shall mean the Treasurer of the County of Livingston or the Treasurer's designee.
104. Territorial Limitations: A tax imposed by this Local Law shall apply only within the territorial limits of
the County of Livingston.
105. Reference to Tax: Wherever reference is made in placards, advertisements or other publications to the tax
imposed by this Local Law, such reference shall be substantially in the following form: "Tax on
occupancy of guest rooms", except that in any bill, receipt, statement or other agreement or memorandum
of occupancy or rent charge issued or employed by an operator, the words "Occupancy Tax" shall suffice.
TITLE 200 - ADMINISTRATION OF TAX LAW
201. Administration: The tax imposed by this Local Law shall be administered and collected by the Treasurer
or other fiscal officers of the County as he/she may designate by such means and in such manner as other
taxes are now collected and administered or as otherwise provided by this Local Law.
202. General Powers of the Treasurer: In addition to the powers granted to the Treasurer in this Local Law, the
Treasurer is hereby authorized and empowered to:
a. Make, adopt and amend rules and regulations appropriate to the carrying out of this Local Law and
the purposes thereof;
b. Extend for cause shown, the time of filing any return for a period not exceeding three (3) months,
provided not less than ninety (90) percent of the estimated tax for the period for which the return is
required to be filed shall be paid together with the request for such extension on or before the due
date; and for cause shown, to remit penalties but not interest computed at the rate and in the manner
provided in Section 924-a of the Real Property Tax Law on taxes not paid;
c. Request information from the New York State Department of Taxation and Finance or the United
States Treasury Department relative to any person and to afford information to such Taxation
Department or Treasury Department relative to any person, any other provision of this Local Law to
the contrary notwithstanding;
d. Delegate his/her functions hereunder to a Deputy Treasurer or any employee or employees of the
Treasurer;
e. Prescribe methods for determining the amount of rents for determining which are taxable and
non-taxable;
f. Require any operator to keep detailed records of the nature and type of hotel, motel, tourist home,
cottage, cabin, condominium, bed and breakfast, and short term or vacation rental maintained;
nature and type of service rendered; rooms available and rooms occupied daily; leases or occupancy
contracts or arrangements; rents received, charged and accrued, including those claimed to be nontaxable;
the names and addresses of occupants, whether or not any occupancy is claimed to be
subject to the tax; and any other facts relevant to determining the amount of tax due. Said
information shall be furnished to the Treasurer upon request;
g. Assess, determine, revise and readjust the taxes imposed under this Local Law, and require the filing
of estimated tax returns and payment of estimated tax where necessary;
h. Direct the County Attorney to take such action as may be required to enforce this Local Law,
including but not limited to providing representation in any administrative proceeding conducted by
the Treasurer for enforcement of this Local Law brought in the name of the County in any court of
appropriate jurisdiction without any further authorization of the Board of Supervisors.
203. Administration of Oaths and Compelling Testimony:
a. The Treasurer or his/her employees or agents duly designated and authorized by him/her shall have
power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise
of their powers and duties under this Local Law. The Treasurer shall have power to subpoena and
require the attendance of witnesses and the production of books, papers, and documents to secure
information pertinent to the performance of his/her duties hereunder and of the enforcement of this
Local Law, and to examine them in relation thereto, and to issue commissions for the examination
of witnesses who are out of the state or unable to attend before him/her or excused from attendance.
b. A justice of the Supreme Court either in court or at chambers shall have power summarily to enforce
by proper proceedings the attendance and testimony of witnesses and the production and
examination of books, papers and documents called for by the subpoena of the Treasurer under this
Local Law.
c. Any person who shall refuse to testify or to produce books or records or who shall testify falsely in
any material matter pending before the Treasurer under this Local Law shall be guilty of a
misdemeanor, punishment for which shall be a fine of not more than one thousand dollars
($1,000.00) or imprisonment for not more than one (1) year, or both such fine and imprisonment.
d. The officers who serve the summons or subpoena of the Treasurer and witnesses attending in
response thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil
cases in courts of record, except as herein otherwise provided. Such officers shall be the County
Sheriff and his/her duly appointed deputies or any officers or employees of the Treasurer,
designated to serve such process.
TITLE 300 - TAX RATE, PERSONS LIABLE, TAXABLE RENT, EXEMPTIONS
301. Imposition of Tax: On the 1st day of April, 2026, and for a three (3) year period thereafter, there is hereby
imposed and there shall be paid a tax of three percent (3%) upon the rent for every occupancy of a room
or rooms in a hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast, and short term
or vacation rental in this County except that the tax shall not be imposed upon:
a. Permanent residents for the period of occupancy in excess of fourteen (14) days, or
b. Exempt organizations as hereinafter set forth.
302. Statement of Tax to be Collected; Person Liable for Payment of Tax:
a. The tax to be collected shall be stated and charged separately from the rent and shown separately on
any record thereof at the time when the occupancy is arranged or contracted and contracted and
charged for, and upon every evidence of occupancy or any bill, statement or charge made for said
occupancy. The tax shall be paid by the occupant to the operator as trustee for and on account of the
County, and the operator shall be liable for the tax and collection of the same. The operator and any
officer of any corporate operator shall be personally liable for the tax collected or required to be
collected under this Local Law. The operator shall have the same right to collect the tax from the
occupant, or with respect to nonpayment of the tax by the occupant as if the tax were a part of the
rent for the occupancy payable at the time such tax shall become due and owing, including all rights
of eviction, dispossession, repossession and enforcement of any innkeeper's lien that he/she may
have in the event of non-payment of rent by the occupant; provided, however, that the Treasurer or
other fiscal officer or officers, employees or agents duly designated by him/her shall be joined as a
party in any action or proceeding brought by the operator to collect or enforce collection of the tax.
b. Where the occupant has failed to pay and the operator has failed to collect a tax as imposed by this
Local Law, then in addition to all other rights, obligations and remedies provided, such tax shall be
payable by the occupant directly to the Treasurer, and it shall be the duty of the occupant to file a
return thereof with the Treasurer and to pay the tax imposed thereon to the County Treasurer within
fifteen (15) days after such tax was due.
c. The Treasurer may, whenever he/she deems it necessary for the proper enforcement of this Local
Law, provide by regulation that the occupant shall file returns and pay directly to the Treasurer the
tax herein imposed, at such times as returns are required to be filed and payment made by the
operator.
d. The tax imposed by this Local Law shall be paid upon any occupancy on and after April 1, 2026,
although such occupancy is had pursuant to a contract, lease or other arrangement made prior to
such date. Where rent is paid, charged, billed, or falls due on either a weekly, monthly or other term
basis, the rent so paid, charged, billed or falling due shall be subject to the tax herein imposed to the
extent that it covers any portion of the period on and after April 1, 2026. Where any tax has been
paid hereunder upon any rent which has been ascertained to be worthless, the Treasurer may by
regulation provide for credit and/or refund of the amount of such tax upon application therefor as
provided in section 406 of this Local Law.
e. For the purpose of the proper administration of this Local Law and to prevent evasion of the tax
hereby imposed, it shall be presumed that all rents are subject to tax until the contrary is established.
The burden of proving a rent for occupancy is not taxable hereunder shall be upon the operator,
except where pursuant to Section 302(b) an occupant is required to file returns and pay directly to
the Treasurer the tax herein imposed, the burden of proving that a rent for occupancy is not taxable
shall be upon the occupant. Where an occupant claims exemption from the tax under the provisions
of Section 304, the rent shall be deemed taxable hereunder unless the operator shall receive from the
occupant claiming such exemption a certificate duly executed by an exempt corporation or
association certifying that the occupant is its agent, representative, or employee, together with a
certificate executed by the occupant that his/her occupancy is paid or to be paid by such exempt
corporation or association, and is necessary or required in the course of or in connection with the
occupant's duties as a representative of such corporation or association. Where deemed necessary by
the operator, he/she may further require that any occupant claiming exemption from the tax furnish
a copy of a certificate issued by the Treasurer certifying that the corporation or association therein
named is exempt from the tax under Section 304.
303. Determination of Taxable Rent:
a. The tax shall be imposed upon the total consideration received for occupancy of a room or rooms in
a hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast, and short term or
vacation rental, including all charges by whatever term designated, valued in money, whether
received in money or otherwise.
b. When the occupant becomes a permanent resident, the operator shall discontinue collection of the
tax.
304. Exempt Organizations:
a. Except as otherwise provided in this section, any use or occupancy by any of the following shall not
be subject to the tax imposed by this Local Law:
i. The State of New York or any public corporation (including a public corporation created
pursuant to an agreement or compact with another state or Canada), improvement district
or political subdivision of the state;
ii. The United States of America, insofar as it is immune for taxation;
iii. Any corporation or association, or trust, or community chest, fund or foundation organized
and operated exclusively for religious, charitable or educational purposes, or for the
prevention of cruelty to children or animals, and no part of the net earnings of which inures
to the benefit of any private shareholder or individual and no substantial part of the
activities of which is carrying on propaganda, or otherwise attempting to influence
legislation; provided, however, that nothing in this subdivision shall include an
organization operated for the primary purpose of carrying on a trade or business for profit,
whether or not all of its profits are payable to one or more organizations described in this
subdivision.
b. Where any organization described in Section 304(a)(iii) carries on its activities in furtherance of the
purposes for which it was organized, in premises in which, as part of said activities, it operates a
hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast, and short term or
vacation rental, occupancy of rooms in the premises and rents therefrom received by such
corporation or association shall not be subject to tax hereunder.
TITLE 400 - REGISTRATION, RECORDS, RETURNS, PAYMENT, REFUNDS
401. Registration: Within ten (10) days after the effective date of this Local Law, or in the case of operators
commencing business after such effective date of this Local Law, within three (3) days after such
commencement or opening, every operator shall file with the Treasurer an application for a certificate of
authority empowering such operator to collect the tax from occupants. Upon receipt of such application,
the Treasurer shall issue a certificate of authority to such operator which when authenticated shall
constitute the authority for the purposes of this Local Law. Each application for a certificate of authority
shall state the hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast, and short term
or vacation rental to which it is applicable; the name of the operator of such hotel, motel, tourist home,
cottage, cabin, condominium, bed and breakfast, and short term or vacation rental, the address of such
operator, the taxpayer identification number assigned to such operator, the state of incorporation and the
date upon which such corporation obtained authority to do business in this state, if not organized in this
state, the names of each partner, if a partnership, and such other information as the Treasurer may require.
Such certificates of authority shall be prominently displayed by the operator in such manner that it may be
seen and come to the notice of all occupants and persons seeking occupancy. Such certificates shall be
non-assignable and non-transferable and shall be surrendered immediately to the Treasurer upon the
cessation of business at the hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast,
and short term or vacation rental named or upon its sale or transfer.
402. Records To Be Maintained: Every operator shall keep records of every occupancy and of all rent paid,
charged, or due thereon and of the tax payable thereon, in such form as the Treasurer by regulation
requires. Such records shall be available for inspection and examination at any time upon demand by the
Treasurer or his/her duly authorized agent or employee and shall be preserved for a period of three (3)
years, except that the Treasurer may consent to their destruction within that period or may require that
they be kept longer.
403. Returns:
a. Every operator shall file with the Treasurer a return that reflects occupancy, the rents charged and
received, and the taxes payable thereon for the quarterly periods ending March 31, June 30,
September 30 and December 31 of each year, on and after the first day of April, 2026. Such returns
shall be filed within thirty (30) days after the end of the quarterly period covered thereby. The
Treasurer may permit or require returns to be made by other periods and upon such dates as he/she
may specify. If the Treasurer deems it necessary in order to ensure the payment of the tax imposed
by this Local Law, he/she may require returns to be made for shorter periods than those prescribed
pursuant to the foregoing provisions of this section and upon such dates as he/she may specify.
b. The form of returns shall be prescribed by the Treasurer and shall contain such information as
he/she may deem necessary for the proper administration of this Local Law. The Treasurer may
require amended returns to be filed within twenty (20) days after notice and to contain the
information specified in the notice.
c. If a return required by this Local Law is not filed, or a return filed is incorrect or insufficient on its
face, the Treasurer shall take the necessary steps to enforce the filing of such a return or of a
corrected return.
404. Payment of Tax: At the time of filing a return per the requirements of Section 403, each operator shall
pay to the Treasurer three percent (3%) of the total of all rents subject to tax pursuant this Local Law, as
well as all other moneys collected by the operator acting or purporting to act under the provisions of this
Local Law. Where the Treasurer, in his/her discretion, deems it necessary to protect revenues to be
obtained under this Local Law, the Treasurer may require an operator to file with him/her a bond, issued
by a surety company authorized to transact business in this state and approved by the superintendent of
insurance of this state as to solvency and responsibility, in such amount as the Treasurer may fix, to secure
the payment of any tax and/or penalties and interest due or which may become due from such operator. In
the event the Treasurer determines that an operator is to file such bond, he/she shall give notice to such
operator to that effect specifying the amount of the bond required. The operator shall file such bond within
five (5) days after the giving of such notice unless within such five (5) days the operator shall request in
writing a hearing before the Treasurer at which the necessity, propriety and amount of the bond shall be
determined by the Treasurer. Such determination shall be final and shall be complied with within fifteen
(15) days after the giving of such notice thereof. In lieu of such bond, securities approved by the Treasurer
or cash in such amount as he/she may prescribe, may be deposited which shall be kept in the custody of
the Treasurer, who may at any time without notice to the depositor apply them to any tax and/or interest or
penalties due, and for that purpose the securities may be sold by him/her at public or private sale without
notice to the depositor thereof.
405. Determination of Tax: If a return required by this Local Law is not filed, or if a return when filed is
incorrect or insufficient, the amount of tax due shall be determined by the Treasurer from such
information as may be obtainable and, if necessary, the tax may be estimated on the basis of external
indices, such as number of rooms, location, scale of rents, comparable rents, type of accommodations and
service, number of employees and/or other factors.
a. Notice of such determination shall be given to the operator required to file a return. Such notice
shall contain a statement in bold face type conspicuously placed on the notice advising the person
that the amount of tax was estimated, the tax may be challenged through a hearing process, and the
petition for such challenge must be filed with the Treasurer within thirty (30) days.
b. The Treasurer’s determination shall finally and irrevocably fix the tax unless the person against
whom it is assessed, within thirty (30) days after giving notice of such determination, shall apply to
the Treasurer for a hearing, or unless the Treasurer on his/her own motion shall re-determine the
same. After such hearing, the Treasurer shall give prompt notice of his/her determination to the
person against whom the tax was assessed. The determination of the Treasurer shall be reviewable
for error, illegality or unconstitutionality or any other reason whatsoever by proceeding under
Article 78 of the Civil Practice Law and Rules if application therefor is made to the Supreme Court
within thirty (30) days after the giving of the notice of such determination. A proceeding under
Article 78 of the Civil Practice Law and Rules shall not be instituted unless the amount of any tax
sought to be reviewed, with penalties and interest thereof, if any, shall be first deposited with the
Treasurer and there shall be filed with the Treasurer an undertaking, issued by a surety company
authorized to transact business in this state and approved by the superintendent of insurance of this
state as to solvency and responsibility, in such amount as a justice of the Supreme Court shall
approve to the effect that if such proceeding be dismissed or the tax confirmed, the petitioner will
pay all costs and charges which may accrue in the prosecution of the proceeding, or at the option of
the applicant, such undertaking filed with the Treasurer may be in a sum sufficient to cover the
taxes, penalties and interest thereon stated in such determination plus the costs and charges which
may accrue against it in the prosecution of the proceeding, in which event the applicant shall not be
required to deposit such taxes, penalties and interest as a condition precedent to the application.
406. Refunds:
a. In the manner provided in this section, the Treasurer shall refund or credit, without interest, any tax,
penalty or interest erroneously, illegally or unconstitutionally collected or paid if application to the
Treasurer for such refund shall be made within one (1) year from the payment thereof. Whenever a
refund is made by the Treasurer, he/she shall state his/her reason therefor in writing. Such
application may be made by the occupant, operator or other person who has actually paid the tax.
No actual refund of money shall be made to any operator of tax which the operator collected from
an occupant until he/she shall first establish to the satisfaction of the Treasurer, under such
regulations as the Treasurer may prescribe, that he/she has repaid to the occupant the amount for
which the application for refund is made. The Treasurer may in lieu of any refund required to be
made, allow credit therefor on payments due from the applicant.
b. An application for a refund or credit made as herein provided shall be deemed an application for a
revision of any tax, penalty or interest complained of and the Treasurer may receive evidence with
respect thereto. After making his/her determination, the Treasurer shall give notice thereof to the
applicant who shall be entitled to review said determination by a proceeding pursuant to Article 78
of the Civil Practice Law and Rules, provided such proceeding is instituted within thirty (30) days
after the giving of the notice of determination, and provided a final determination of tax due was not
previously made. Such a proceeding shall not be instituted unless an undertaking is filed with the
Treasurer in such amount and with such sureties as a justice of the Supreme Court shall approve to
the effect that if such proceedings be dismissed or the tax confirmed, the petitioner will pay all costs
and charges which may accrue in the prosecution of such proceeding.
c. A person shall not be entitled to a revision, refund or credit under this section of a tax, interest or
penalty which had been determined to be due pursuant to the provisions of section 405 of this Local
Law where he/she has had a hearing or an opportunity for a hearing, as provided in said section, or
has failed to avail himself/herself of the remedies therein provided. No refund or credit shall be
made of a tax, interest or penalty paid after a determination by the Treasurer made pursuant to
section 405 of this Local Law unless it is found that such determination was erroneous, illegal or
unconstitutional or otherwise improper by the Treasurer after a hearing or in a proceeding under
Article 78 of the Civil Practice Law and Rules pursuant to the provisions of said section. In that
event, a refund or credit without interest shall be made of the tax, interest or penalty found to have
been overpaid.
407. Reserves: In cases where the occupant or operator has applied for a refund and has instituted a proceeding
under Article 78 of the Civil Practice Law and Rules to review a determination adverse to him/her on
his/her application for refund, the Treasurer shall set up appropriate reserves to meet any decision adverse
to the County.
408. Remedies Exclusive: The remedies provided by Sections 405 and 406 of this Local Law shall be
exclusive remedies available to any person for the review of tax liability imposed by this Local Law. No
determination or proposed determination of tax, nor determination on any application for refund shall be
enjoined or reviewed by an action for declaratory judgment, an action for money had and received or by
an action or proceeding other than a proceeding under Article 78 of the Civil Practice Law and Rules.
TITLE 500 - ENFORCEMENT OF COLLECTION OF TAX, PENALTIES AND INTEREST
501. Proceedings to Recover Tax:
a. Whenever any operator or any officer of a corporate operator, any occupant or other person shall fail
to collect and pay over any tax and/or to pay any tax, penalty or interest imposed by this Local Law
as herein provided, the County Attorney shall, upon the request of the Treasurer, bring or cause to
be brought an action to enforce the payment of the same on behalf of the County of Livingston in
any court of the State of New York or of any other state or of the United States. If, however, the
Treasurer in his/her discretion believes that any such operator or officer of such operator, occupant
or other person is about to cease business, leave the state or remove or dissipate the assets out of
which the tax or penalties might be satisfied, and that any such tax or penalty will not be paid when
due, he/she may declare such tax or penalty to be immediately due and payable and may issue a
warrant immediately.
b. As an additional or alternate remedy, the Treasurer may issue a warrant, directed to the Sheriff
commanding him/her to levy upon and sell the real and personal property of the operator or officer
of the corporate operator or other person liable for the tax which may be found within the County
for the payment of the amount thereof, with any penalties and interest and the cost of executing the
warrant, and to return such warrant to the Treasurer and to pay to him/her the money collected by
virtue thereof within sixty (60) days after the receipt of such warrant. The Sheriff shall, within five
(5) days after the receipt of the warrant, file with the County Clerk a copy thereof, and thereupon
such Clerk shall enter in the judgment docket the name of the person mentioned in the warrant and
the amount of the tax, penalties and interest for which the warrant is issued and the date when such
copy is filed. Thereupon the amount of such warrant so docketed shall become a lien upon the
interest in real and personal property of the person against whom the warrant is issued. The Sheriff
shall then proceed upon the warrant, in the same manner, and with like effect, as that provided by
law in respect to executions issued against property judgments of a court of record and for services
in executing the warrant he/she shall be entitled to the same fees, which he/she may collect in the
same manner. In the discretion of the Treasurer, a warrant of like terms, force and effect may be
issued and directed to any officer or employee of the Treasurer and in the execution thereof such
officer or employee shall have all the powers conferred by law upon sheriffs, but shall be entitled to
no fee or compensation in the excess of the actual expenses paid in the performance of such duty. If
a warrant is returned not satisfied in full, the Treasurer may from time-to-time issue new warrants
and shall also have the same remedies to enforce the amount due thereunder as if the County has
recovered judgment therefor and execution thereon has been returned unsatisfied.
c. Whenever an operator shall make a sale, transfer, or assignment in bulk of any part or the whole of
his/her hotel, motel, tourist home, cottage, cabin, condominium, bed and breakfast, or short term or
vacation rental, or his/her lease, license or other agreement or right to possess or operate such hotel,
motel, tourist home, cottage, cabin, condominium, bed and breakfast, or short term or vacation
rental, otherwise than in the ordinary and regular course of business, the purchaser, transferee or
assignee shall at least ten (10) days before taking possession of the subject of the sale, transfer or
assignment, or paying therefor, notify the Treasurer by registered or certified mail, return receipt
requested, of the proposed sale and of the price, terms and conditions thereof whether or not the
seller, transferor or assignor has represented to or informed the purchaser, transferee or assignee
that it owes any tax pursuant to this Local Law, and whether or not the purchaser, transferee or
assignee has knowledge that such taxes are owing, and whether any such taxes are in fact owing.
d. Whenever the purchaser, transferee or assignee shall fail to give notice to the Treasurer as required
by the preceding paragraph or whenever the Treasurer informs the purchaser, transferee or assignee
that a possible claim for such tax or taxes exists, any sums of money, property or choses in action,
or other consideration which the purchaser, transferee or assignee is required to transfer over to the
seller, transferor or assignor shall be subject to a first priority right and lien for any such taxes
theretofore or thereafter determined to be due from the seller, transferor or assignor to the County,
and the purchaser, transferee or assignee is forbidden to transfer to the seller, transferor or assignor
any such sums of money, property or choses in action to the extent of the amount of the County's
claim. For failure to comply with the provisions of this subdivision, the purchaser, transferee or
assignee, in addition to being subject to the liabilities and remedies imposed under the provisions of
Article 6 of the Uniform Commercial Code, shall be personally liable for the payment to the County
of any such taxes theretofore or thereafter determined to be due to the County from the seller,
transferor, or assignor, and such liability may be assessed and enforced in the same manner as the
liability for tax under this Local Law.
502. Penalties and Interest:
a. Any person failing to file a return or failing to pay or pay over any tax to the Treasurer within the
time required by this Local Law shall be subject to a penalty of five percent (5%) of the amount of
tax due for each month or portion thereof during which such tax due shall remain unpaid, but in no
event shall such penalty exceed twenty-five percent (25%) of the tax due, plus interest computed at
the rate and in the manner provided in Section 924-a of the Real Property Tax Law, but in no event
shall such interest be less than one percent (1%) of such tax for each month of delay. The Treasurer,
if satisfied that the delay was excusable, may remit all or part of the penalty, but not interest
computed at the rate of six percent (6%) per year. Such penalties and interest shall be paid and
disposed of in the same manner as other revenues of such tax. Unpaid penalties and interest may be
enforced in the same manner as the tax imposed by this Local Law.
b. Any operator or officer of a corporate operator or occupant failing to file a return required by this
Local Law, or filing or causing to be filed, or making or causing to be made or giving a causing to
be given any return, certificate, affidavit, representation, information, testimony or statement
required or authorized by this Local Law, which is willfully false, or willfully failing to file a bond
required by this Local Law, or failing to file a registration certificate and such data in connection
therewith as the Treasurer by regulation or otherwise may require, or to display or surrender a
certificate of authority as required by this Local Law, or assigning or transferring such certificate of
authority, or willfully failing to charge separately from the rent the tax herein imposed or to state
such tax separately on any bill, statement or receipt for rent issued or willfully failing to collect such
tax from an occupant, or who shall refer or cause reference to be made to this tax in a form or
manner other than that required by this Local Law, shall, in addition to the penalties herein or
elsewhere prescribed, be guilty of a misdemeanor, punishment for which shall be a fine of not more
than one thousand dollars ($1,000.00), or imprisonment for not more than one (1) year, or both such
fine and imprisonment.
c. A certificate of the Treasurer to the effect that a tax has not been paid, that a return, bond or
registration has not been filed, or that information has not been supplied pursuant to the provisions
of this Local Law, shall be presumptive evidence thereof.
503. Returns to be Secret:
a. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful
for the Treasurer or any officer or employee of the Treasurer to divulge or make known in any
manner the contents of any return required to be filed with the Treasurer pursuant to this Local Law,
or to divulge or make known in any manner any particulars set forth in any such return. The
Treasurer shall not be required to produce any returns or evidence of anything contained in them in
any action or proceeding in any court, except on behalf of the Treasurer in an action or proceeding
under the provisions of the tax law or in any other action or proceeding involving the collection of a
tax due under this Local Law to which the County or the Treasurer is a party or claimant, or on
behalf of any party to any action, proceeding or hearing under the provisions of this Local Law
when the returns or facts shown thereby are directly involved in such action, proceeding or hearing,
in any of which events the court, or in the case of a hearing, the Treasurer may require the
production of, and may admit into evidence, so much of said returns, or of the facts shown thereby,
as are pertinent to the action, proceeding or hearing and no more.
b. Nothing herein shall be construed to prohibit the delivery to a person who has filed a return or
his/her duly authorized representative a certified copy of any return filed in connection with his/her
tax, nor prohibit the publication of statistics so classified as to prevent the identification of particular
returns and the items thereof, or the inspection by the County Attorney or other legal representatives
of the County of the return of any person required to collect or pay tax who shall bring action to set
aside or review the tax based thereon, or against whom an action or proceeding has been
recommended or instituted for the collection of a tax or penalty. Returns shall be preserved for three
(3) years and thereafter until the Treasurer permits them to be destroyed.
b. Any violation of Section 503(a) shall be punishable by a fine not exceeding one thousand dollars
($1,000.00), or by imprisonment not exceeding one (1) year, or both, in the discretion of the court,
and if the offender be an officer or employee of the County he/she shall be dismissed from office
and be incapable of holding any public office for a period of five (5) years thereafter.
504. Notices and Limitations of Time:
a. Any notice authorized or required under the provisions of this Local Law may be given by mailing
the same to the person for whom it is intended in a postpaid envelope addressed to such person at
the address given in the last return filed by him/her pursuant to the provisions of this Local Law, or
in any application made by him/her, or if no return has been filed or application made, then to such
address as may be obtainable. The mailing of such notice shall be presumptive evidence of the
receipt of the same by the person to whom addressed. Any period of time which is determined
according to the provisions of this Local Law by giving the notice shall commence to run from the
date of mailing of such notice.
b. The provisions of the Civil Practice Law and Rules or any other law relative to limitations of time
for the enforcement of a civil remedy shall not apply to any proceeding or action taken by the
County to levy, appraise, assess, determine or enforce the collection of any tax or penalty provided
by this Local Law. Except in the case of a willfully false or fraudulent return with intent to evade
the tax, no assessment of additional tax shall be made after the expiration of more than three (3)
years from the date of filing of a return; provided, however, that where no return has been filed as
provided by law the tax may be assessed at any time.
c. Where, before the expiration of the period prescribed herein for the assessment of an additional tax,
a taxpayer has consented in writing that such period be extended, the amount of such additional tax
due may be determined at any time within such extended period. The period so extended may be
further extended by subsequent consents in writing made before the expiration of the extended
period.
TITLE 600 - DISPOSITION OF REVENUES
601. Disposition of Revenues: All revenues resulting from the imposition of the tax under this Local Law shall
be paid into the treasury of the County of Livingston and shall be credited to and deposited in the general
fund of the County. Said funds shall be made available thereafter for the promotion of tourism and tourist
attractions in the County, as well as for the promotion of tourism and tourist attractions of the larger
region of which the County is a part. Funding for regional promotion shall not exceed fifty percent (50%)
of the revenue received hereunder in any year. The County of Livingston is permitted to retain up to five
percent (5%) of the revenue to defray the costs of administering the tax. The promotion of tourism and
tourist attractions may be carried out by an appropriate organization or organizations as designated by the
Livingston County Board of Supervisors.
TITLE 700 - SEPARABILITY AND EFFECTIVE DATE
701. Separability: If any clause, sentence, paragraph, section or part of this Local Law shall be adjudged by
any court of competent jurisdiction to be invalid, such judgment, decree or order shall not affect, impair or
invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph,
section or part thereof directly involved in the controversy in which such judgment, decree or order shall
have been rendered and the remainder of this Local Law shall not be affected thereby and shall remain in
full force and effect.
702. Effective Date: This Local Law shall take effect upon its filing in the Office of the Secretary of State.
Dated at Geneseo, New York
February 11, 2026 (Introduced)
February 25, 2026 (Adopted)
Michele R. Rees, CLBC, IIMC-CMC
Clerk of the Board