Bill > S07867

This bill modifies the Oswego County occupancy tax law by expanding its scope and clarifying definitions. Specifically, the bill provides that the county can impose a four percent tax on hotel and motel room rentals, with a clear definition of what constitutes a hotel or motel as any facility providing overnight lodging. The legislation removes tax exemptions for certain types of lodging and introduces a precise definition of a "permanent resident" as someone occupying a room for at least thirty consecutive days. Importantly, the bill allows revenues from the occupancy tax to be used not just for tourism and convention development, but also for tourism-related capital improvements. The tax collection mechanism remains similar to the previous law, with hotel and motel owners responsible for collecting and remitting the tax, and the county treasurer potentially involved in collection efforts. The changes aim to provide more flexibility in how Oswego County can use its tourism tax revenues and to clarify the parameters of the tax. The bill will take effect on the first day of January following its passage into law.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7867