Bill > S03865

This bill authorizes the city of Auburn in Cayuga County to establish a local occupancy tax on hotel rooms, with a maximum rate of 5% of the daily rental rate. The bill defines "hotel" broadly to include motels, bed and breakfasts, and similar lodging facilities. The tax would be collected by hotel owners or operators and paid to the city, with specific provisions for how the tax is to be administered. The bill includes several key exemptions from the tax, such as rooms rented by government entities, non-profit organizations, and long-term residents staying 90 consecutive days or more. The local law imposing the tax can only be enacted for periods of up to three years, but can be renewed. All revenues generated from this tax will be deposited into the city's general fund and can be used for any lawful purpose. The bill includes detailed provisions for tax collection, review of tax determinations, and refunds. Importantly, this authorization will expire on December 31, 2028, after which the city would need to seek a new legislative authorization to continue the occupancy tax.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S3865