This bill directs the County of Herkimer to deposit additional sales and compensating use tax revenue into its general fund rather than a special construction fund. The legislation modifies existing tax law to allow the county to use these tax collections for general purposes after paying expenses related to building correctional facilities. It applies to the period from December 1, 2027, through November 30, 2027, and affects only the Herkimer County government. The bill takes effect immediately upon passage.
This bill authorizes the city of Oneonta to impose a tax of up to 6% on overnight stays in hotels, motels, and bed-and-breakfasts. It directly affects guests staying in these accommodations within Oneonta, with property owners responsible for collecting and remitting the tax. Exemptions include government entities, qualifying nonprofits, and permanent residents (staying 90+ consecutive days). All revenue generated would be deposited into Oneonta’s general fund for municipal services like infrastructure and public amenities.
Authorizes the town of Smithtown assessor to accept an application for a real property tax exemption from Tiegerman Community Services, Inc. for the 2023-2024 assessment rolls.
Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.
This bill expands property tax exemptions for veterans living together in the same household. It adds up to a 7.5% exemption (capped at $6,000) for non-combat veterans sharing a home, and up to a 5% exemption (capped at $4,000) for veterans who served in combat zones. Local governments must adopt these provisions through public hearings and local ordinances to implement the additional tax breaks. The changes directly affect qualifying veterans living with other veterans and require local jurisdictions to formally approve the exemptions.
Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers.
Herkimer County in New York can now impose a 5% tax on short-term hotel and motel stays. This applies to most lodging businesses (including motels, bed-and-breakfasts, and similar facilities), but excludes government properties, non-profit organizations, and guests staying 90+ consecutive days. Hotels and motels would collect the tax from guests and remit it to the county, with all revenue funding the county's general fund for any lawful purpose. The law outlines collection procedures, refund processes, and specific exemptions to prevent double taxation.
This bill allows the Vestal Central School District to establish an insurance reserve fund to help cover specific insurance claims and legal judgments. The legislation amends state law to explicitly include this school district alongside other existing districts that are permitted to create such funds. Under the new rules, the district can use money from the reserve to pay for losses related to risks where insurance is required, provided it does not already have a separate reserve for those same risks. The bill takes effect immediately upon passage, giving the school board the authority to set up the fund and begin managing it according to state guidelines.
This bill expands the definition of "period of war" for a veterans' property tax exemption to include recent military service. It adds specific conflicts: the Global War on Terrorism (starting September 11, 2001), and U.S. military operations in Somalia (1992-1994), Bosnia (1995-2004), and Kosovo (1999-1999) to the existing list. Veterans who served during these newly defined periods will now qualify for the tax exemption. The change directly affects veterans whose service falls within these added conflict dates. The bill amends existing law to clarify which military service periods count for the exemption.
This bill authorizes the town of Gardiner (in Ulster County) to impose a tax of up to 5% on hotel and motel room rentals for temporary stays (excluding guests staying 90+ consecutive days). It applies to all transient guests at hotels, motels, bed-and-breakfasts, and tourist facilities within Gardiner, but exempts government entities, nonprofit organizations, and permanent residents. The tax must be collected by the town's fiscal officer and deposited into Gardiner's general fund to support municipal services and infrastructure. The law includes specific collection procedures and a 2-year expiration date.