Bill > A08143

This bill amends New York's tax law to modify the occupancy tax in Oswego County by clarifying and expanding its application and use. Specifically, the bill redefines the terms "hotel" and "motel" to include any facility providing overnight lodging, and defines a "permanent resident" as someone occupying a room for at least 30 consecutive days. The legislation removes the tax exemption for lodging facilities with less than six rentable units and updates the language around taxation to remove references to "tourist home" and "inn". Most significantly, the bill expands the use of tax revenues collected from the occupancy tax, allowing Oswego County to use these funds not only for tourism and convention development promotion, but also for making tourism-related capital improvements. The tax rate remains at four percent of the per diem rental rate for each room, and the funds will continue to be collected by the county and deposited into a special tourism and convention fund. The bill will take effect on the first day of January following its passage into law.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8143