Bill > A03984

This bill authorizes the town of Plattsburgh in Clinton County to impose a local occupancy tax on hotel rooms, not exceeding five percent of the daily rental rate. The tax would apply to various types of lodging accommodations including hotels, motels, apartment hotels, and boarding houses, but would exclude certain entities such as government agencies, charitable organizations, and permanent residents (defined as someone staying 30 consecutive days or more). The town's chief fiscal officer would be responsible for collecting and administering the tax, with the option to require hotel owners to collect the tax from guests. Local laws establishing the tax can set the collection frequency and must be limited to a two-year period, after which they can be renewed. All revenues collected would be deposited into the town's general fund and can be used for any lawful purpose. The bill includes provisions for reviewing tax assessments, allows for tax refunds under certain circumstances, and includes a severability clause ensuring that if any part of the law is found invalid, the rest remains in effect. The tax is intended to provide an additional revenue stream for the town of Plattsburgh.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3984