Sales Taxes

The travel and tourism industry is a key component to economic development in Ontario County. One of the areas that our industry specifically contributes to is the sales tax categories. One of the challenges of measuring our impact is that there is currently no specific code to which all of our "travel and tourism industry" reports their tax revenues. Therefore, travel and tourism taxes aren't always credited to travel and tourism. As an example - the wineries in our area, that host hundreds of thousands of people a year and sell wine to these folks on their premises, report their taxes in the manufacturing code. Similarly, when visitors go to Wegmans Market Cafe to eat, their dining is coded under the Food category, and not credited to eating establishments, which is one of the SIC codes for tourism. New York State Department of Economic Development credits the Travel and tourism Industry with 19 different SIC codes.

Ontario County's tourism agency has tracked two specific categories since its inception. These codes were tracked since a certain portion of their revenues were the basis for the tourism agency's budget. These codes were: Eating Establishments and Lodging Establishments.

New York State is not mandated to report these figures in any consistent or timely fashion, so the information tends to lag behind. We have provided for you the most current information that we have received in this two categories.

We believe that travel and tourism is one of the most "undercounted" industries in terms of its contribution to the economic vitality of an area. The SIC code system is being reviewed and there is consideration at the Federal level for a new SIC code for tourism. As our country's economic base changes, it is important that our industry work together to credit itself with the positive economic impacts that it generates by providing both local, county, and state taxes.

Ontario County's Eating Taxable Sales

This table and this chart show the growth from 1984 to 2000, for the Eating category. This was the last date for which statistics are available.

Ontario County's Taxable Eating Sales from 1984 to 2000. Please note that Ontario County collects 3% of this number in taxes, and New York State collects 4% of this in taxes.

3/83-2/84	$40,395,000
3/88-2/89	$52,930,000
3/94-2/95	$66,145,000
3/99-2/00	$92,897,000

Source: Ontario County Finance Office.

Ontario County's Lodging Taxable Sales

This table and this chart show the growth from in the Lodging component from 1984 to 2000, the last date for which statistics are available.

Ontario County's Lodging Taxable Sales from 1984 to 2000. Please note that Ontario County collects 3% of this number in taxes (3.25 beginning in 2002), and New York State collects 4% of this in taxes. Beginning in 2002, Ontario County instituted an occupancy tax on all lodging properties with more than three rooms. This added a 3% tax, raising the total taxes on the lodging establishments in Ontario County to 10.25%.

3/83-2/84	$6,245,000
3/88-2/89	$10,487,000
3/94-2/95	$9,829,000
3/99-2/00	$19,577,000

Source: Ontario County Finance Office.

SIC Codes

In addition to the Eating/Dining and Hotel/Motel SIC (Standard Industrial Classification) codes, there are 19 additional tourism industry designated codes. These additional codes are:

• Taxi companies
• Boat liveries
• Travel agents and tour operators
• Boat dealers and suppliers
• Gift / Novelty / Souvenir places
• Rooming and boarding houses
• Organization hotels / Lodging houses
• Motion picture theaters
• Commercial sports
• Museums / Art galleries / Zoos
• Bus charter
• Air transportation - charter
• Gasoline service stations
• Recreational Vehicle dealers
• Sporting goods and bicycle stores
• Camps and trailering parks
• Passenger car rental and leasing
• Theatrical productions
• Amusement and recreation services