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Tompkins County seeks stronger enforcement on unpaid occupancy taxes after repeated delinquencies
Summary
Finance staff reported multiple establishments failed to remit third‑quarter occupancy (room) taxes; the county attorney and finance director discussed enforcement tools including FOIL publication, liens, warrants and pursuing principals when operators are thinly capitalized.
Tompkins County’s director of finance reported persistent noncompliance with county occupancy (room) tax remittances during the Dec. 11 Budget, Capital & Personnel Committee meeting and discussed enforcement options with the county attorney and legislators.
Darryl Tuttle said 13 establishments initially failed to remit third‑quarter returns; after reminder letters five remained outstanding and one account was referred to the county attorney’s…
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