Watershed Grant Program (2% Bed Tax)
Chautauqua County has a five percent (5%) occupancy or “bed tax” for the rental of lodging units within the County. Three fifths (3%) of the revenue that is generated from this tax is utilized to increase tourism, conventions, trade shows, special events and other directly related and supporting activities including business in the county. The remaining two fifths (2%) bed 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.