S T A T E O F N E W Y O R K
________________________________________________________________________
8143--A
2025-2026 Regular Sessions
I N A S S E M B L Y
May 1, 2025
___________
Introduced by M. of A. BARCLAY -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to permitting funds collected
from the Oswego county occupancy tax to be used on making tourism
related capital improvements
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 1, 3, and 9 of section 1202-h of the tax law,
as added by chapter 404 of the laws of 1988 and subdivision 1 as amended
by chapter 224 of the laws of 2015, are amended to read as follows:
(1) Notwithstanding any other provisions of law to the contrary, the
county of Oswego is hereby authorized and empowered to adopt and amend
local laws imposing in such county a tax, in addition to any other tax
authorized and imposed pursuant to this article, such as the legislature
has or would have the power and authority to impose upon persons occupy-
ing [tourist home, inn,] A hotel or motel [rooms] ROOM in such county.
FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN
ANY FACILITY PROVIDING LODGING ON AN OVERNIGHT BASIS. The rates of such
tax shall be four percent of the per diem rental rate for each room
provided, however, such tax shall not be applicable to a permanent resi-
dent of such [tourist home, inn,] hotel or motel [or to rooms in such
lodging facilities having less than six rentable units]. FOR THE
PURPOSES OF THIS SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A
PERSON OCCUPYING ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST
THIRTY CONSECUTIVE DAYS.
(3) Such local laws may provide that any taxes imposed shall be paid
by the person liable therefor to the owner of the [tourist home, inn,]
hotel or motel room occupied or to the person entitled to be paid the
rent or charge for the [tourist home, inn,] hotel or motel room occupied
for and on account of the county of Oswego imposing the taxes and that
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10801-02-5
A. 8143--A 2
such owner or person entitled to be paid the rent or charge shall be
liable for the collection and payment of the taxes; and that such owner
or person entitled to be paid the rent or charge shall have the same
right in respect to collecting the taxes from the person occupying the
[tourist home, inn,] hotel or motel room, or in respect to nonpayment of
the taxes by the person occupying the [tourist home, inn,] hotel or
motel room, as if the taxes were a part of the rent or charge and paya-
ble at the same time as the rent or charge; provided, however, that the
county treasurer or other fiscal officers of the county , specified in
such local laws, shall be joined as a party in any action or proceeding
brought to collect the taxes by the owner or by the person entitled to
be paid the rent or charge.
(9) Revenues resulting from the imposition of the tax authorized by
this section shall be paid into the treasury of the county of Oswego and
shall be credited to and deposited in a special tourism and convention
fund and the collections therefrom, excluding the cost of adminis-
tration, shall thereafter be allocated by the county legislature of
Oswego county only for tourism and convention development. The funds so
allocated shall be used for the purpose of promoting Oswego county, its
cities, towns and villages, in order to increase convention/trade show
and tourist business, AND MAKING TOURISM RELATED CAPITAL IMPROVEMENTS.
§ 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.