Bill > S08155

This bill authorizes the cities of Utica and Rome, both located in Oneida County, New York, to impose a new local occupancy tax on hotel rooms, not to exceed 3% of the per diem rental rate. The tax would apply to various types of lodging accommodations including hotels, motels, bed and breakfasts, and other tourist facilities, but would exclude certain entities such as government agencies, non-profit organizations, and permanent residents (defined as someone staying in a hotel for at least 90 consecutive days). The cities would be responsible for collecting and administering the tax, with revenues to be deposited into their respective general funds and used to support municipal services, infrastructure, and other essential expenditures. The local laws implementing the tax can only be enacted for periods of up to two years, and the entire authorization for these taxes will expire on December 31, 2027. The bill provides detailed provisions for tax collection, review of tax determinations, and other administrative procedures to ensure proper implementation of the new local tax.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8155