Tompkins County seeks stronger enforcement on unpaid occupancy taxes after repeated delinquencies

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 office for collection. Tuttle said staff would send a second reminder and pursue collection steps as needed.

Committee members urged more transparency and harder enforcement. One legislator asked whether the county could publish a list of non‑remitters under FOIL; the county attorney said fiscal payment records are public and that the county had added language to the room‑tax law to clarify confidentiality is not required for nonpayment. The attorney described litigation options including filing warrants, garnishing accounts, attaching liens, and, where operators are thinly capitalized, pursuing principals through veil‑piercing or personal liability approaches.

"I think it's debtors, defendants," the attorney said when discussing terminology and noted warrants and execution can involve the sheriff's office and further legal steps. Committee members asked for a list of noncompliant establishments and the degree of delinquency (quarters behind, amounts owed) to better assess enforcement remedies.

The committee discussed whether the county itself pays room tax when renting rooms; the county attorney clarified the county is tax‑exempt and uses tax‑exempt certificates for county reservations.

Members described current noncompliance as unacceptable and asked staff to pursue collection and report back with a list of delinquent payers and amounts.