New York Senate Bill S07867

New York 2025-2026 Regular Session

• Introduced: 5/12/25
• Refer: 5/12/25
• Refer: 1/7/26

Caption

Permits funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements; removes such tax on permanent residents.

Summary

This bill amends the Tax Law section governing Oswego County’s hotel/motel occupancy tax. It authorizes the county to continue imposing a 4% occupancy tax on overnight lodging facilities, but it revises the covered lodging language to refer more broadly to hotels and motels, defined as any facility providing overnight lodging. It also clarifies that the tax does not apply to permanent residents, defined as persons occupying a room for at least 30 consecutive days. The bill’s main policy change is in how Oswego County may use the revenue. Current law directs occupancy tax proceeds, after administrative costs, into a special tourism and convention fund for tourism and convention development and promotion. This bill expands the permissible uses of those funds to include tourism-related capital improvements, while still keeping the money dedicated to tourism and convention purposes. The bill takes effect on January 1 following enactment.

Impact

The bill would amend section 1202-h of the Tax Law, which is the local authorization for Oswego County’s occupancy tax. It would broaden the county’s spending authority over occupancy tax revenues by allowing those funds to be used not only for tourism promotion and convention development, but also for tourism-related capital improvements. It also codifies a clearer definition of hotel/motel lodging and permanent residency, which may affect which occupants are subject to the tax and how county officials and lodging operators administer it.

Sentiment

The available record shows no committee transcript and no recorded votes, so there is no documented debate or formal vote history to indicate support or opposition. Based on the bill text and caption, the measure appears to be a targeted local-government/tourism financing bill intended to give Oswego County more flexibility in using occupancy tax revenue and to exempt permanent residents more clearly. The absence of recorded opposition suggests the bill may have been relatively noncontroversial, but the legislative record provided does not confirm that.

Contention

The main potential points of contention are the expanded use of occupancy tax revenue and the scope of the tax base. Supporters would likely favor allowing tourism dollars to fund capital improvements that could strengthen local attractions and infrastructure, while critics could argue that occupancy tax proceeds should remain limited to promotion and convention marketing rather than construction or capital projects. Another possible issue is the definition of covered lodging and the permanent-resident exemption, which could affect compliance obligations for hotel and motel operators and the county’s tax collections.