New York S 7867: Permits funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements

Bill Text

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S07867 Summary:

BILL NOS07867A

&nbsp

SAME ASSAME AS A08143-A

&nbsp

SPONSORWALCZYK

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1202-h, Tax L

&nbsp

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

Go to top S07867 Actions:

BILL NOS07867A

&nbsp

05/12/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

05/30/2025AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

05/30/2025PRINT NUMBER 7867A

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

06/04/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/04/2026ORDERED TO THIRD READING CAL.1720

06/04/2026SUBSTITUTED BY A8143A

&nbspA08143 AMEND=A Barclay

&nbsp05/01/2025referred to ways and means

&nbsp06/02/2025amend and recommit to ways and means

&nbsp06/02/2025print number 8143a

&nbsp06/17/2025reported referred to rules

&nbsp06/17/2025reported 

&nbsp06/17/2025rules report cal.912

&nbsp06/17/2025ordered to third reading rules cal.912

&nbsp06/17/2025home rule request

&nbsp06/17/2025passed assembly

&nbsp06/17/2025delivered to senate

&nbsp06/18/2025REFERRED TO RULES

&nbsp01/07/2026DIED IN SENATE

&nbsp01/07/2026RETURNED TO ASSEMBLY

&nbsp01/07/2026referred to ways and means

&nbsp05/05/2026reported 

&nbsp05/07/2026advanced to third reading cal.461

&nbsp05/11/2026home rule request

&nbsp05/11/2026passed assembly

&nbsp05/11/2026delivered to senate

&nbsp05/11/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

&nbsp06/04/2026SUBSTITUTED FOR S7867A

&nbsp06/04/20263RD READING CAL.1720

&nbsp06/04/2026PASSED SENATE

&nbsp06/04/2026RETURNED TO ASSEMBLY

Go to topS07867 Committee&nbspVotes:

Go to topS07867 Floor&nbspVotes:

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

Go to topS07867 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 7867--A

 2025-2026 Regular Sessions

 IN SENATE

 May 12, 2025
 ___________

 Introduced by Sen. WALCZYK -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations -- committee discharged, bill amended, ordered
 reprinted as amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to permitting funds collected
 from the Oswego county occupancy tax to be used on making tourism
 related capital improvements

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

 1 Section 1. Subdivisions 1, 3, and 9 of section 1202-h of the tax law,
 2 as added by chapter 404 of the laws of 1988 and subdivision 1 as amended
 3 by chapter 224 of the laws of 2015, are amended to read as follows:
 4 (1) Notwithstanding any other provisions of law to the contrary, the
 5 county of Oswego is hereby authorized and empowered to adopt and amend
 6 local laws imposing in such county 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 [tourist home, inn,] a hotel or motel [rooms] room in such county.
 10 For the purposes of this section, the term "hotel" or "motel" shall mean
 11 any facility providing lodging on an overnight basis. The rates of such
 12 tax shall be four percent of the per diem rental rate for each room
 13 provided, however, such tax shall not be applicable to a permanent resi-
 14 dent of such [tourist home, inn,] hotel or motel [or to rooms in such
 15 lodging facilities having less than six rentable units]. For the
 16 purposes of this section, the term "permanent resident" shall mean a
 17 person occupying any room or rooms in a hotel or motel for at least
 18 thirty consecutive days.
 19 (3) Such local laws may provide that any taxes imposed shall be paid
 20 by the person liable therefor to the owner of the [tourist home, inn,]
 21 hotel or motel room occupied or to the person entitled to be paid the
 22 rent or charge for the [tourist home, inn,] hotel or motel room occupied

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10801-03-5

 S. 7867--A 2

 1 for and on account of the county of Oswego imposing the ta