Bill > A08329

This bill authorizes the village of Baldwinsville in Onondaga County to impose an occupancy tax of up to 5% on hotel, motel, bed and breakfast, and similar tourist accommodations. The tax would apply to the per diem rental rate for each room and can be collected by the village's chief fiscal officer. The local law establishing the tax can specify that the accommodation owner is responsible for collecting and remitting the tax, similar to how sales tax is handled. The bill includes several important provisions: the tax does not apply to certain entities like government agencies, religious or charitable organizations, or permanent residents (defined as staying 30 or more consecutive days), any tax determination can be legally challenged through specific procedures, and the tax can only be imposed for a maximum of two years at a time. All revenues from the tax will be deposited in the village's general fund and can be used for any lawful purpose. The bill allows the village to create local laws implementing the tax and provides detailed guidelines for its administration, collection, and potential legal challenges. The authorization for this occupancy tax will expire on December 31, 2027, unless renewed by subsequent local legislation.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8329