Bill > S07692

This bill authorizes the village of Baldwinsville in Onondaga County to implement an occupancy tax on hotel and motel rooms at a rate not exceeding 5% of the per diem rental rate. The tax would apply to various types of lodging accommodations, including hotels, motels, bed and breakfasts, and boarding houses, with some specific exemptions such as rooms occupied by permanent residents (defined as staying for at least 90 consecutive days), government entities, and certain non-profit organizations. The village's chief fiscal officer would be responsible for collecting and administering the tax, with local laws specifying the collection process, including allowing property owners to collect the tax from guests and remit it to the village. The tax revenues would be paid into the village's general fund and could be used for any lawful purpose. Each local law imposing 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 specifies that the act will take effect immediately and expire on December 31, 2027, providing a clear timeframe for the potential implementation of this local occupancy tax.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7692