What's happening
This bill expands Oswego County's hotel and motel tax to cover bed and breakfasts, inns, campgrounds with cabins or trailers, and removes the exemption for facilities with fewer than six units.
Why it matters
Broader range of accommodations now taxed. By explicitly including bed and breakfasts, inns, cabins, cottages, and certain campgrounds, the bill means that travelers using these types of lodging—not just hotels and motels—will now pay the local occupancy tax, potentially raising costs for a wider range of visitors.
Level playing field for local businesses. Removing the exemption for lodging facilities with fewer than six units ensures all accommodation providers, regardless of size, are subject to the same tax rules, which could address complaints of unfair competition from smaller, previously exempt operators.
Increased county revenue for local services or tourism promotion. With more types of lodging subject to the tax, Oswego County is likely to collect more revenue, which can be used to fund local government services, tourism marketing, or infrastructure improvements that benefit both residents and visitors.
Potential impact on small business owners and travelers. Smaller establishments like B&Bs and campground cabins may face new administrative and financial burdens, and visitors may see higher prices, which could influence tourism patterns and affordability for budget-conscious travelers.
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Who cares
Headline styles
Expand Hotel Tax in Oswego
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to ways and means
- Returned to assembly
- Died in senate
- Referred to rules
- Delivered to senate
- Passed assembly
- Home rule request
- Ordered to third reading rules cal.609
- Rules report cal.609
- Reported
- Reported referred to rules
- Print number 7792a
Show 2 earlier actions
- Amend and recommit to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Expand Oswego Hotel Tax
In Senate Committee · Investigations And Government Operations · Sponsor Patty Ritchie
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7792--A
2017-2018 Regular Sessions
IN ASSEMBLY
May 15, 2017
Introduced by M. of A. BARCLAY, OAKS -- read once and referred to the Committee 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 hotel or motel taxes in the county of Oswego
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 1 of section 1202-h of the tax law, as amended by chapter 224 of the laws of 2015, is 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 occupying tourist home, inn, hotel or motel rooms in such county. For 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 bed and breakfasts, inns, cabins, cottages, campgrounds and tourist homes. Campgrounds shall only be subject to such a tax for rentals of spaces that include cabins or trailers furnished by the campground as part of the rental. 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 resident of such tourist home, inn, hotel or motel [or to rooms in such lodging facilities having less than six rentable units].
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10686-02-7
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.