ELMIRA, N.Y. (WENY) -- A new audit has revealed that several properties operating within Chemung County are not in compliance with Occupancy Tax Law.

The properties were found "for rent" on various rental website, such as VRBO, Airbnb, and Home Away.

They are not registered properly to collect, report, and remit occupancy tax.

State and local laws detail a four percent taxable rate on room rentals in the county.

The operators identified in the audit will be notified this week, and will face tax assessment or other legal action if registration is not complete.