Authorizes the village of Johnson City to establish hotel and motel taxes within such village
This bill authorizes the Village of Johnson City in Broome County to adopt local laws imposing an occupancy tax on hotel and motel stays. The tax may be added on top of any other taxes already authorized under state law, and the rate may not exceed 3 percent of the per diem rental charge for each room. The bill defines covered accommodations broadly to include hotels, apartment hotels, motels, and boarding houses, and it sets out rules for collection, administration, filing returns, and enforcement by the village’s chief fiscal officer.
The measure also specifies several exemptions and procedural safeguards. It excludes stays by the State of New York, the federal government, certain qualifying nonprofit organizations, and permanent residents who occupy a room for at least 30 consecutive days. It provides for judicial review of tax determinations and refund denials under Article 78 of the Civil Practice Law and Rules, and it limits additional assessments in most cases to a three-year lookback period. Any revenue collected must be deposited into the village general fund and may be used for any lawful purpose. The authorization is temporary: each local law enacted under this authority may last no longer than two years, and the state authorization itself expires on September 1, 2028.
If enacted, the bill would amend the Tax Law to create a new, village-specific occupancy tax authorization for Johnson City, giving the municipality power it does not otherwise have under general state law. It would affect hotel, motel, and similar lodging operators in the village by making them responsible for collecting and remitting the tax, while also affecting travelers who pay for short-term lodging. The bill would not itself impose the tax, but would enable the village to do so through local law within the stated cap and conditions.
The available record shows no committee transcript, recorded votes, or formal opposition, so there is no documented debate to indicate strong support or resistance. The bill’s structure suggests a routine home-rule/local revenue measure, typically aimed at giving a municipality an additional funding source tied to tourism and lodging activity. Its temporary duration and capped rate indicate an effort to balance local fiscal flexibility with limits on taxpayer burden.
Because there are no transcripts or votes, no specific points of contention are documented in the provided materials. Potential issues inherent in the bill include the new tax burden on lodging businesses and visitors, the scope of exemptions, and the village’s authority to use the revenue for any lawful purpose rather than a dedicated tourism-related purpose. The temporary two-year authorization and sunset date may also reflect a policy compromise between granting local taxing power and limiting its duration.