Money & Taxes · Catskills
Sullivan Room Tax Needs the Certificate on the Wall
Sullivan County lodging operators need the room-tax certificate visible, the 5 percent tax separate, and the quarterly return sent even with no payment due.
Published July 6, 2026 · Last verified July 6, 2026
A bungalow, motel room, cabin, or short-term rental in Sullivan County has two room-tax jobs that are easy to mix together. If the operator is required to collect room tax, the Certificate of Authority comes through the Sullivan County Treasurer and must be displayed where occupants can clearly see it.
The money side is separate from the rent. Sullivan’s occupancy tax rate is 5 percent, and the tax should be stated and charged separately on the bill or record. The certificate also does not travel with a sale or change of ownership. A new operator should treat the room-tax account as part of the handoff, the same way keys, deposits, and utility accounts get sorted.
Room Tax Returns are filed every quarter whether tax is owed or not. If the quarter has tax due, match the return to the booking ledger, separate tax line, and remittance. If no tax is due, the return still goes to the Room Tax Division. The Treasurer lists its mailing address in Monticello.
Open the Treasurer’s room-tax route and put the certificate photo, booking ledger, quarter dates, completed return, payment record, and Treasurer contact in one file. A sale or ownership change calls for a new operator check because the old certificate does not transfer.