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2026 3% Occupancy Tax Tourism Product Development Grant Program Applications Due
October 1, 2025

Chautauqua County administers a five percent (5%) occupancy or “bed tax” on the rental of lodging units within the County. This is separated out into a 3% and a 2% fund. The 3% Occupancy Tax, is utilized to increase tourism, conventions, trade shows, special events and other directly related and supporting activities including businesses in the county. The 2% Occupancy Tax is utilized solely for the enhancement and protection of lakes and streams in Chautauqua County through two competitive grant programs, both of which are intended to increase tourism and recreation opportunities. This grant application is for a portion of the 3% Occupancy Tax. Projects funded through this program should help to catalyze Chautauqua County as a place to visit and/or improve the likelihood of repeat visits and overnight stays. Applicants must demonstrate clear evidence for how the project will provide a public benefit; funds are not intended for facility maintenance or long-term operational costs. Proposals should include a clearly defined follow-up plan and demonstrate measurable outcomes. Specifically, projects should result in an increase in visitors from outside of the County, which will be a required component of the final report.
