Clinton Occupancy Tax Still Needs a Quarterly Return

Clinton County short-stay paperwork has one sentence worth taping to the host folder: a platform can help, but it does not erase the county return. The rate increased to 5 percent effective January 1, 2026.

For a Plattsburgh apartment, lake-area cabin, ski-weekend place, or rural guest stay, start by checking whether the third-party platform is collecting the tax. If Airbnb, VRBO, or another service is not collecting it, the owner is responsible for collecting it directly.

The quieter check is the quarterly return. Clinton requires a customer-portal return showing the amount collected on the host’s behalf. That return is required even when the platform collects 100 percent of the occupancy tax. A light rental quarter still belongs in the file.

A clean Clinton County file should keep the listing platform, rental dates, tax rate checked, guest charges, platform tax screen, quarterly return, and Treasurer contact route together. Save the portal confirmation with the quarter too, so a tax question does not surface after the season.