Bill > S04887

This bill authorizes Herkimer County to implement an occupancy tax on hotel and lodging accommodations not exceeding 5% of the per diem rental rate. The tax would apply to various types of lodging facilities including hotels, motels, bed and breakfasts, and similar tourist accommodations. The bill specifies that the tax can be collected by the county's chief fiscal officer and provides detailed guidelines for implementation, such as how the tax can be collected from guests and paid by hotel owners. Certain entities are exempt from the tax, including government agencies, non-profit organizations, and permanent residents (defined as those staying in a hotel or motel for at least 90 consecutive days). The local law imposing the tax can be enacted for up to two years, with the possibility of renewal, and all revenues collected will be deposited into the county's general fund and can be used for any lawful purpose. The legislation includes provisions for tax review, potential refunds, and assessment limitations, and is set to expire on December 1, 2027, unless renewed by subsequent local legislation.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S4887