New York S 10319: Authorizes the village of Johnson City to establish hotel and motel taxes within such village

Bill Text

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S10319 Summary:

BILL NOS10319 

&nbsp

SAME ASSAME AS A11344

&nbsp

SPONSORWEBB

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §1202-qq, Tax L

&nbsp

Authorizes the village of Johnson City to establish hotel and motel taxes within such village.

Go to top S10319 Actions:

BILL NOS10319 

&nbsp

05/13/2026REFERRED TO LOCAL GOVERNMENT

06/02/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/02/2026ORDERED TO THIRD READING CAL.1580

06/02/2026PASSED SENATE

06/02/2026DELIVERED TO ASSEMBLY

Go to topS10319 Committee&nbspVotes:

Go to topS10319 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS10319 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10319

 IN SENATE

 May 13, 2026
 ___________

 Introduced by Sen. WEBB -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government

 AN ACT to amend the tax law, in relation to authorizing the village of
 Johnson City to establish hotel and motel taxes; and providing for the
 repeal of such provisions upon expiration thereof

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new section 1202-qq to
 2 read as follows:
 3 § 1202-qq. Occupancy tax in the village of Johnson City. (1) Notwith-
 4 standing any other provision of law to the contrary, the village of
 5 Johnson City, in the county of Broome, is hereby authorized and
 6 empowered to adopt and amend local laws imposing in such village a tax,
 7 in addition to any other tax authorized and imposed pursuant to this
 8 article, such as the legislature has or would have the power and author-
 9 ity to impose upon persons occupying any room for hire in any hotel. For
 10 the purposes of this section, the term "hotel" shall mean a building or
 11 portion of it which is regularly used and kept open as such for the
 12 lodging of guests. The term "hotel" includes an apartment hotel, a
 13 motel or a boarding house, whether or not meals are served. The rate of
 14 such tax shall not exceed three percent of the per diem rental rate for
 15 each room whether such room is rented on a daily or longer basis.
 16 (2) Such taxes may be collected and administered by the chief fiscal
 17 officer of the village of Johnson City by such means and in such manner
 18 as other taxes which are now collected and administered by such officer
 19 or as otherwise may be provided by such local laws.
 20 (3) Such local laws may provide that any taxes imposed shall be paid
 21 by the person liable therefor to the owner of the room for hire in the
 22 tourist home, inn, club, hotel, motel or other similar place of public
 23 accommodation occupied or to the person entitled to be paid the rent or
 24 charge for the room for hire in the tourist home, inn, club, hotel,
 25 motel or other similar place of public accommodation occupied for and on
 26 account of the village of Johnson City imposing the tax and that such
 27 owner or person entitled to be paid the rent or charge shall be liable

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15835-01-6

 S. 10319 2

 1 for the collection and payment of the tax; and that such owner or person
 2 entitled to be paid the rent or charge shall have the same right in
 3 respect to collecting the tax from the person occupying the room for
 4 hire in the tourist home, inn, club, hotel, motel or other similar place
 5 of public accommodation, or in respect to nonpayment of the tax by the
 6 person occupying the room for hire in the tourist home, inn, club,
 7 hotel, motel or similar place of public accommodation, as if the taxes
 8 were a part of the rent or charge and payable at the same time as the
 9 rent or charge; provided, however, that the chief fiscal officer of the
 10 village, specified in such local laws, shall be joined as a party in any
 11 action or proceeding brought to collect the tax by the owner or by the
 12 person entitled to be paid the rent or charge.
 13 (4) Such local laws may provide for the filing of returns and the
 14 payment of the taxes on a monthly basis or on the basis of any longer or
 15 shorter period of time.
 16 (5) This section