S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7867
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               May 12, 2025
                                ___________
 
 Introduced  by  Sen. WALCZYK -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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] ONE OR MORE 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.
                                                            LBD10801-01-5
              

 S. 7867                             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.