New York 2025-2026 Regular Session

New York Senate Bill S06834

Introduced
3/25/25  
Refer
3/25/25  
Refer
1/7/26  
Engrossed
5/28/26  
Refer
5/28/26  

Caption

Authorizes an occupancy tax in the city of Oneonta not to exceed 6%.

Summary

Bill S06834 authorizes the city of Oneonta to impose an occupancy tax on hotel rooms, with a maximum rate of 6% on the per diem rental rate. This tax is applicable to various types of accommodations, including hotels, motels, and bed and breakfasts, and is designed to generate revenue for the city. The bill outlines the collection and administration of the tax, stipulating that it can be collected by the chief fiscal officer of Oneonta and that the tax must be paid by the occupant of the room to the owner of the accommodation. The bill also includes provisions for the review of tax determinations and the refund process for erroneously collected taxes.

Impact

The enactment of this bill will introduce a new revenue stream for the city of Oneonta, allowing it to fund municipal services and infrastructure projects. By authorizing the occupancy tax, the city can better manage its financial resources and potentially improve local amenities for residents and visitors alike. The bill also establishes a framework for tax collection and administration, which aligns with existing state tax laws while providing specific guidelines for local implementation.

Sentiment

The general sentiment surrounding Bill S06834 appears to be supportive, as it aims to empower local governance and enhance the city's financial capabilities. However, there may be concerns regarding the potential impact on tourism and local businesses, particularly among stakeholders who fear that an additional tax could deter visitors. Overall, discussions have indicated a recognition of the need for local revenue generation.

Contention

Notable points of contention include the potential burden on local businesses and the tourism sector, as some stakeholders express concern that the new tax could lead to higher accommodation costs, which may affect visitor numbers. Additionally, there may be debates regarding the fairness of the tax and its implications for different types of accommodations, particularly for smaller establishments like bed and breakfasts compared to larger hotels.

Companion Bills

NY A07960

Same As Authorizes an occupancy tax in the city of Oneonta not to exceed 6%.

Previously Filed As

NY A07960

Authorizes an occupancy tax in the city of Oneonta not to exceed 6%.

NY A08490

Authorizes occupancy taxes in the city of Utica and the city of Rome not to exceed 3%.

NY S08155

Authorizes occupancy taxes in the city of Utica and the city of Rome not to exceed 3%.

NY A10737

Authorizes an occupancy tax in the city of Kingston not to exceed 3%.

NY S09551

Authorizes an occupancy tax in the city of Kingston not to exceed 3%.

NY A10982

Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

NY S09376

Authorizes the town of Lancaster, county of Erie, to impose an occupancy tax not to exceed three percent.

NY A10932

Authorizes an occupancy tax in the town of Amherst, county of Erie, not to exceed 2.5%.

NY S09850

Authorizes an occupancy tax in the town of Amherst, county of Erie, not to exceed 2.5%.

NY HB48

Authorizes the city of Slidell to levy a hotel occupancy tax

Similar Bills

No similar bills found.