New York S 10026: Authorizing the county of Herkimer to impose hotel and motel taxes; and provides for the repeal of such provision upon the expiration thereof

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S10026 Summary:

BILL NOS10026 

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SAME ASNo Same As

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SPONSORWALCZYK

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COSPNSR

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MLTSPNSR

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Add §1202-rr, Tax L

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Authorizes the county of Herkimer to impose hotel and motel taxes; provides for the repeal of such provision upon the expiration thereof.

Go to top S10026 Actions:

BILL NOS10026 

&nbsp

04/23/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

05/08/2026RECOMMIT, ENACTING CLAUSE STRICKEN

Go to topS10026 Committee&nbspVotes:

Go to topS10026 Floor&nbspVotes:

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

Go to topS10026 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10026

 IN SENATE

 April 23, 2026
 ___________

 Introduced by Sen. WALCZYK -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to authorizing the county of
 Herkimer 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-rr to
 2 read as follows:
 3 § 1202-rr. Hotel or motel taxes in Herkimer county. (1) a. Notwith-
 4 standing any other provisions of law to the contrary, the county of
 5 Herkimer is hereby authorized and empowered to adopt and amend local
 6 laws imposing in such county a tax, in addition to any other tax author-
 7 ized and imposed pursuant to this article such as the legislature has or
 8 would have the power and authority to impose upon persons occupying
 9 hotel or motel rooms in such county. For the purposes of this section,
 10 the term "hotel" or "motel" shall mean and include any facility provid-
 11 ing lodging on an overnight basis and shall include those facilities
 12 designated and commonly known as "bed and breakfasts", inns and tourist
 13 homes.
 14 b. The rates of such tax shall not exceed five percent of the per diem
 15 rental rate for each room, provided however, that such tax shall not be
 16 applicable to a permanent resident of a hotel or motel. For the purposes
 17 of this section the term "permanent resident" shall mean a person occu-
 18 pying any room or rooms in a hotel or motel for at least thirty consec-
 19 utive days.
 20 (2) Such tax may be collected and administered by the county treasurer
 21 or other fiscal officers of Herkimer county by such means and in such
 22 manner as other taxes which are now collected and administered by such
 23 officers or as otherwise may be provided by such local law.
 24 (3) Such local laws may provide that any tax imposed shall be paid by
 25 the person liable therefor to the owner of the hotel or motel room occu-
 26 pied or to the person entitled to be paid the rent or charge for the

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15188-02-6

 S. 10026 2

 1 hotel or motel room occupied for and on account of the county of Herkim-
 2 er imposing the tax and that such owner or person entitled to be paid
 3 the rent or charge shall be liable for the collection and payment of the
 4 tax; and that such owner or person entitled to be paid the rent or
 5 charge shall have the same right in respect to collecting the tax from
 6 the person occupying the hotel or motel room, or in respect to non-pay-
 7 ment of the tax by the person occupying the hotel or motel room, as if
 8 the tax were a part of the rent or charge and payable at the same time
 9 as the rent or charge; provided, however, that the county treasurer or
 10 other fiscal officers of the county, specified in such local law, shall
 11 be joined as a party in any action or proceeding brought to collect the
 12 tax by the owner or by the person entitled to be paid the rent or
 13 charge.
 14 (4) Such local laws may provide for the filing of returns and the
 15 payment of the tax on a monthly basis or on the basis of any longer or
 16 shorter period of time.
 17 (5) This section shall not authorize the imposition of such tax upon
 18 any transaction, by or with any of the following in accordance with
 19 section twelve hundred thirty