Bill > A08490

This bill authorizes the cities of Utica and Rome in Oneida County, New York to implement a 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 similar tourist facilities, with specific exemptions for certain entities like government agencies, non-profit organizations, and permanent residents (defined as staying 90 consecutive days or more). The cities' chief fiscal officers would be responsible for collecting and administering the tax, with local laws determining the specific collection methods. The tax revenues would be deposited into each city's general fund and can be used to support municipal services, infrastructure, and other essential expenditures. Each local law imposing the tax can be in effect for up to two years, and the cities can renew the tax by passing new local laws. The bill provides detailed provisions for tax collection, review of tax determinations, and potential refunds, and includes a sunset provision that will automatically repeal the law on December 31, 2027.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8490