Bill > A07960

This bill authorizes the city of Oneonta in Otsego County to establish a new local occupancy tax on hotel and lodging rentals, not exceeding 6% of the per diem rental rate. The tax would apply to various types of accommodations including hotels, motels, bed and breakfasts, and other tourist lodging facilities. The bill provides detailed guidelines for how the tax can be implemented, including collection and administration by the city's chief fiscal officer, provisions for how the tax can be collected from guests, and specific reporting requirements. The legislation includes important exemptions for certain entities such as government bodies, non-profit organizations, and permanent residents (defined as staying 90 consecutive days or more). The tax revenues would be deposited into the city's general fund and could be used to support municipal services, infrastructure, and other essential expenditures. Each local law implementing the tax would be limited to a two-year period, but can be renewed. The bill includes provisions for tax assessment, review, and refund processes, and is set to expire on December 31, 2027, after which the provisions would be automatically repealed unless re-enacted.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7960