Bill > S06834

This bill authorizes the city of Oneonta in Otsego County to impose a new occupancy tax on hotel rooms at a rate not exceeding 6%, which would apply to various types of lodging including hotels, motels, bed and breakfasts, and other tourist accommodations. The bill provides detailed guidelines for implementing and administering this tax, including how it can be collected, who is responsible for collecting and remitting the tax, and specific exemptions. Notably, the tax would not apply to government entities, certain non-profit organizations, or permanent residents staying in a hotel or motel for 90 consecutive days or more. The revenues generated from this tax would be paid into the city's general fund and could be used to support municipal services, infrastructure, and other essential expenditures. The local law establishing this tax can be enacted for up to two years, with the possibility of renewal, and the entire authorization will expire on December 31, 2027. The bill aims to provide the city of Oneonta with an additional revenue stream by leveraging a tax on temporary lodging, which is a common practice for many municipalities seeking to generate funds from tourism-related activities.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6834