Bill > S01518

This bill authorizes the village of Bath in Steuben County to implement a local occupancy tax on hotel room rentals, not exceeding 2% of the daily rental rate. The tax would apply to rooms in hotels, motels, apartment hotels, and boarding houses, with some specific exemptions including rooms rented by the state, federal government, certain non-profit organizations, and permanent residents (defined as staying 30 consecutive days or more). The village's chief fiscal officer would be responsible for collecting and administering the tax, with provisions allowing hotel owners to collect the tax from guests and remit it to the village. The local law implementing the tax can be enacted for up to three-year periods, and all revenues collected would be deposited into the village's general fund and can be used for any lawful purpose. The bill includes detailed provisions for tax collection, review processes for tax determinations, and rules about assessment periods. Importantly, the authorization for this local tax will expire on September 1, 2027, after which the village would need to pass a new local law to continue the tax.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S1518