New York S 8679: Authorizes an occupancy tax in the city of Oswego

Bill Text

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S08679 Summary:

BILL NOS08679 

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SAME ASNo Same As

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SPONSORRYAN C

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COSPNSR

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MLTSPNSR

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Add §1202-zz-3, Tax L

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Authorizes an occupancy tax in the city of Oswego; provides for the repeal of such provisions upon the expiration thereof.

Go to top S08679 Actions:

BILL NOS08679 

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01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS08679 Committee&nbspVotes:

Go to topS08679 Floor&nbspVotes:

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

Go to topS08679 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8679

 IN SENATE

 January 7, 2026
 ___________

 Introduced by Sen. C. RYAN -- 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 an occupancy tax
 in the city of Oswego; and providing for the repeal of such provisions
 upon the 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-zz-3 to
 2 read as follows:
 3 § 1202-zz-3. Occupancy tax in the city of Oswego. (1) Notwithstanding
 4 any other provision of law to the contrary, the city of Oswego, in the
 5 county of Oswego, is hereby authorized and empowered to adopt and amend
 6 local laws imposing in such city a tax, in addition to any other tax
 7 authorized and imposed pursuant to this article, such as the legislature
 8 has or would have the power and authority to impose upon persons occupy-
 9 ing any room for hire in any hotel. For the purposes of this section,
 10 the term "hotel" shall mean a building or portion of such building which
 11 is rentable or consisting of rentable units providing lodging on an
 12 overnight basis for guests. The term "hotel" includes an apartment
 13 hotel, a motel, and facilities designated and commonly known as a "bed
 14 and breakfast" and similar "tourist" facilities, whether or not meals
 15 are served. The rate of such tax shall not exceed three percent of the
 16 per diem rental rate for each room whether such room is rented on a
 17 daily or longer basis.
 18 (2) Such taxes may be collected and administered by the chief fiscal
 19 officer of the city of Oswego by such means and in such manner as other
 20 taxes which are now collected and administered by such officer or as
 21 otherwise may be provided by such local law.
 22 (3) Such local laws may provide that any taxes imposed shall be paid
 23 by the person liable therefor to the owner of the room for hire in the
 24 tourist home, inn, club, hotel, motel, or other similar place of public
 25 accommodation occupied or to the person entitled to be paid the rent or
 26 charge the room for hire in the tourist home, inn, club, hotel, motel,

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14286-01-5

 S. 8679 2

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