Bill > S07368

This bill increases the hotel or motel tax in Clinton County, New York, from three percent to five percent. The legislation allows the Clinton County legislature to impose an additional tax on per diem rental rates for hotel and motel rooms, with the tax rate now capped at five percent instead of the previous three percent. The bill defines hotels and motels broadly to include traditional lodging facilities as well as bed and breakfast and tourist accommodations. An important exemption is maintained for "permanent residents," which is specifically defined as individuals occupying a hotel or motel room for at least thirty consecutive days. The bill amends an existing section of the tax law that was originally added in 2008, and it is designed to take effect immediately upon passage, giving the county more flexibility to generate local tax revenue from transient lodging.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7368