Bill > S08679

This bill authorizes the city of Oswego to impose an occupancy tax, which is a tax on people staying in hotels or similar lodging. This tax can be up to three percent of the daily rental rate for a room. The bill defines "hotel" broadly to include motels, bed and breakfasts, and other tourist accommodations. The city's chief fiscal officer will be responsible for collecting and administering this tax, and the law outlines how the tax is to be paid by guests to the lodging providers, who are then responsible for remitting it to the city. Certain entities, such as the state, federal government, and religious or charitable organizations, are exempt from this tax, as are permanent residents who occupy a room for at least ninety consecutive days. The bill also establishes procedures for reviewing tax determinations and outlines a three-year limit for assessing additional taxes, unless a return is not filed. All revenue generated from this tax will go into Oswego's general fund and can be used to support municipal services. Importantly, any local law imposing this tax can only be for a period of up to two years, and the entire authorization for this tax will expire on December 31, 2028, unless extended.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8679