Assembly Bill A8143A

                             
                     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.