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 rooms. The tax may be added to existing taxes on room rentals and may not exceed 3 percent of the per diem rental rate for each room. The bill defines covered accommodations broadly to include hotels, motels, apartment hotels, boarding houses, and similar places of public accommodation, while excluding permanent residents who stay at least 30 consecutive days.
The bill also sets out administrative rules for collection, filing, payment, refunds, and judicial review. The village’s chief fiscal officer would administer the tax, and the local law may require monthly or other periodic returns. Revenues must be deposited into the village’s 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 by adding a new section specifically empowering Johnson City to levy a local hotel and motel occupancy tax. It would create a new revenue source for the village while limiting the tax rate, exempting certain entities such as government bodies, qualifying nonprofit organizations, and permanent residents, and establishing procedures for collection and legal challenge. The bill would not itself impose the tax, but would give the village authority to do so by local law within the stated limits.
The available record shows no committee transcript, vote tally, or recorded opposition, so there is no documented debate to indicate strong support or resistance. Based on the bill’s structure, it appears to be a targeted local authorization measure intended to give the village flexibility to raise revenue from visitors rather than residents. The absence of recorded votes or discussion suggests the bill was either not yet advanced far in the process or had not generated notable public controversy in the available materials.
The main potential points of contention are the creation of a new local tax and the burden it places on hotel and motel guests and lodging businesses. Lodging operators may be concerned about collection duties and compliance obligations, while some residents or business interests may object to any increase in tourism-related costs. The bill addresses some common objections by exempting permanent residents and certain nonprofit or government users, and by capping the rate at 3 percent and limiting each local enactment to two years. No specific opposition or amendments are reflected in the provided materials.