Investigations and Government Operations

This bill authorizes the town of Amherst in Erie County to impose an occupancy tax of up to 2.5% on guests staying in hotels, motels, boarding houses, and similar lodging facilities. The tax applies to the daily rental rate of rooms and is collected by the town's fiscal officer, with the option for lodging owners to collect the tax directly from guests and forward it to the town. Revenues generated from the tax will be deposited into the town's general fund, with 75% available for any lawful purposes and 25% specifically designated for capital improvements to youth sports, health and wellness programs, community centers, parks, and playgrounds. The legislation excludes taxes on government entities, non-profit organizations, and permanent residents who stay in a hotel for at least 30 consecutive days, and it will expire on December 31, 2029.

Authorizes the town of Clinton to impose a 3% occupancy tax upon persons occupying hotel or motel rooms in such town; provides for the repeal of such provisions upon expiration thereof.

This bill authorizes the city of Kingston to implement an occupancy tax of up to 3% on overnight lodging. It directly affects hotels, motels, bed and breakfasts, and similar tourist accommodations by allowing the city to collect a fee from guests for each room rented. The tax can be collected by the property owner on behalf of the city and paid into the city's general fund to support municipal services and infrastructure. The law includes exemptions for government entities, certain nonprofit organizations, and permanent residents staying at least 90 consecutive days, and it sets a maximum two-year limit on each tax enactment.

This bill extends the town of Cornwall's authorization to impose a hotel and motel tax by three years. The town of Cornwall, located in Orange County, will be permitted to continue collecting this tax on stays at local hotels and motels. The extension is achieved by amending the existing law to remove its prior expiration date, ensuring the tax can be collected for the additional period. This directly affects Cornwall's local revenue and the hospitality businesses operating within the town.

Permits funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements; removes such tax on permanent residents.