Occupancy Tax

City of Ithaca Hotel Room Occupancy Tax

This page includes information about the City of Ithaca Room Occupancy Tax, including instructions for registering and filing.  

In February, 2021, Ithaca Common Council adopted local law 2021-05 establishing the City of Ithaca room occupancy tax to provide financial support to a new downtown Ithaca conference center. Beginning on April 1, 2021 overnight stays at hotels, motels, inns, BnBs, vacation rentals, short term rentals, and Airbnbs in the City of Ithaca became subject to a 5% City hotel room occupancy tax. This new City tax is separate from and in addition to the 5% Tompkins County hotel room occupancy tax.  

Any business or individual renting out property or rooms for short-term stays in the City of Ithaca is now required to:  

  1.  Register as a lodging property with the City Controller
    Registration Form and Instructions
  2.  Collect the 5% tax on all non-exempt stays
  3. Submit room tax returns and payment on a quarterly basis to the City
    Payment Instructions
    Online Return Filing Portal 
  1. Who is required to file for City of Ithaca hotel room occupancy tax collection and payment?
  2. How do I register?
  3. When is tax due?
  4. How do I pay the tax?
  5. What if I did not collect any tax during a given quarter?
  6. How do I calculate the tax?
  7. Are there late fees and penalties?
  8. How should I reference the tax on the customer bill?
  9. What do the tax revenues support?
  10. Why did the City of Ithaca create this tax?
  11. Who else is supporting the Downtown Ithaca Conference Center?
  12. Are the Tompkins County Hotel Room Occupancy Tax and the City of Ithaca Hotel Room Occupancy Tax the same thing?
  13. I am an Airbnb host. How do I collect and pay the tax? Doesn’t Airbnb collect and remit the City room tax on my behalf?
  14. What types of stays are exempt from the tax? How does this work?
  15. I still have questions. Who should I reach out to?
  16. Links and forms:
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