What's happening
This bill expands Oswego County's hotel tax to include bed and breakfasts, cabins, cottages, campgrounds, and removes previous exemptions for small lodging facilities.
Why it matters
Broadens the tax base for local lodging. By including bed and breakfasts, cabins, cottages, and certain campground rentals, the bill ensures that a wider range of overnight accommodations contribute to local tax revenues—not just traditional hotels and motels.
Levels the competitive playing field. Removing exemptions for small lodging facilities (previously those with fewer than six rentable units) means all providers, regardless of size, are subject to the same tax obligations, potentially affecting pricing and business models.
May increase costs for travelers. The expanded tax could make short-term stays at smaller or alternative lodging options more expensive, impacting both tourists and local property owners who rely on income from these rentals.
Could provide increased funding for county initiatives. With more accommodations subject to the tax, Oswego County may see increased revenue, which could be used for tourism promotion, infrastructure, or other county services that benefit residents and visitors alike.
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Who cares
Headline styles
Expand Oswego Hotel Tax
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Print number 6432a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
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 Hotel Tax in Oswego
In Assembly Committee · Ways And Means · Sponsor William A. Barclay
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6432--A
2017-2018 Regular Sessions
IN SENATE
May 18, 2017
Introduced by Sen. RITCHIE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to hotel and 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.
LBD10609-03-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to hotel and motel taxes in the county of Oswego
Purpose
Provides local authorization to Oswego County regarding the imposition of hotel or motel taxes in lodging facilities of six units for less.
Summary of provisions
Section 1. Amends the tax law to include lodging facilities of six units or less.
Section 2. This act shall take effect immediately.
Justification
On April 13, 2017 the Oswego County Legislature passed Resolution No. 46 requesting local legislation authorizing the City of Oswego to collect from hotel and motel occupancy tax revenue from lodging facilities of six units or less. The six unit or less rentals represent a portion of bookings reserved online. This change will permit the county to amend its local law to collect the tax similar to other counties.
Legislative history
New Bill.
Fiscal implications
To be determined
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.