Bill > A11163

This bill increases the maximum occupancy tax rate in St. Lawrence County from three percent to five percent. The occupancy tax, also known as a hotel or motel tax, is a fee imposed on individuals who rent rooms in hotels or motels. The bill amends Section 1202-ll of the tax law, which governs these types of taxes, to allow St. Lawrence County to charge this higher rate. The term "hotel" is broadly defined to include apartment hotels, motels, and boarding houses, regardless of whether meals are served, and the tax is calculated based on the per diem rental rate for each room. This change is effective immediately upon the bill's passage.