Bill > S00366

This bill authorizes the town of Plattsburgh in Clinton County to impose a local occupancy tax on hotel rooms, not to exceed five percent of the daily rental rate. The tax would apply to various types of lodging accommodations, including hotels, motels, boarding houses, and apartment hotels, and can be collected by the town's chief fiscal officer. The bill specifies that the tax would be paid by guests and collected by the property owner, with certain exemptions in place, such as for government entities, non-profit organizations, and permanent residents staying for at least 30 consecutive days. The local law establishing the tax can be enacted for up to two years at a time, and all revenues generated would be deposited into the town's general fund and can be used for any lawful purpose. The bill also provides detailed provisions for tax collection, review procedures for tax determinations, and guidelines for filing returns, ensuring a comprehensive framework for implementing this new local tax.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S366