What's happening
This bill allows Seneca County to increase its hotel and motel tax rate from three to four percent and includes "vacation rentals."
Why it matters
Expands tax coverage to "vacation rentals". By explicitly including "vacation rentals" in the definition of taxable lodging, the bill ensures that short-term rentals (such as those listed on Airbnb or VRBO) are subject to the same local tax as traditional hotels and motels, potentially increasing tax revenue and leveling the playing field among different types of accommodations.
May affect local tourism and visitor costs. The tax increase from 3% to 4% means visitors staying in Seneca County will pay more for overnight accommodations. This could have small but real impacts on travel decisions, especially for budget-conscious tourists, and may affect the competitiveness of Seneca County relative to neighboring counties.
Could provide additional funding for local services. The additional revenue generated from the higher tax rate and expanded definition might be used by Seneca County to fund tourism promotion, local infrastructure, or community projects, potentially benefiting residents and enhancing the area’s appeal to visitors.
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Who cares
Headline styles
Raise Seneca Hotel Tax
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7655
2017-2018 Regular Sessions
IN ASSEMBLY
May 5, 2017
Introduced by M. of A. KOLB, PALMESANO -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing a one percent increase on hotel and motel taxes in Seneca county
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 1 of section 1202-o of the tax law, as added by chapter 784 of the laws of 1992, is amended to read as follows:
(1) Notwithstanding any other provision of law to the contrary, the county of Seneca 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 occupying hotel or motel rooms in such county. For the purposes of this section, the term "hotel" or "motel" shall mean and include any facility providing lodging on an overnight basis and shall include those facilities designated and commonly known as "vacation rental", "bed and breakfast" and "tourist" facilities.
The rates of such tax shall not exceed [three] four percent of the per diem rental rate for each room provided, however, that such tax shall not be applicable to a permanent resident of a hotel or motel. 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.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11281-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.