Bill > A05577

This bill authorizes Herkimer County to implement a new local occupancy tax on hotel, motel, bed and breakfast, and similar tourist accommodations at a rate not exceeding 5% of the per diem rental rate. The bill provides comprehensive guidelines for how this tax can be collected and administered, including specifying that the county's chief fiscal officer will manage the tax collection process. Importantly, the bill outlines specific exemptions from the tax, such as rooms rented to the state, federal government, certain non-profit organizations, and permanent residents (defined as those staying 90 consecutive days or more). The local law imposing the tax can only be in effect for up to two years at a time, but can be renewed, and all revenues collected will be deposited into the county's general fund and can be used for any lawful purpose. The bill includes detailed provisions for tax payment, return filing, and administrative procedures, such as how taxpayers can challenge tax determinations through legal proceedings. The tax authorization will expire on December 1, 2027, unless renewed, providing a sunset provision to periodically review the tax's effectiveness and necessity.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/A5577