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Bill

A 11344

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

2025 Regular Session

Johnson City can impose a local occupancy tax on lodging up to 3% of the room rate, with collection by the village and use of proceeds for village purposes.

REFERRED TO WAYS AND MEANS
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Bill Summary · A 11344

Overview

  • Bill: A 11344 (2025-2026 session, New York)
  • Purpose: Authorize the village of Johnson City (Broome County) to adopt and impose a local occupancy hotel/motel tax, with specific rules for collection, administration, exemptions, and sunset provisions.
  • Effective date and sunset: Takes effect immediately and expires September 1, 2028.

Main purpose and intent

  • The bill authorizes Johnson City to enact local laws imposing an occupancy tax on lodging in hotels, motels, apartment hotels, boarding houses, etc., up to 3% of the per diem room rate.
  • The authorization is prospective and separate from other state or local taxes; it is designed to allow the village to raise revenues for village purposes.

Key provisions and changes

  • Tax authorization and rate

    • The village may adopt or amend local laws to impose an occupancy tax on rooms for hire in various types of lodging (hotel, motel, apartment hotel, boarding house, etc.).
    • Tax rate cap: not to exceed 3% of the per diem rental rate for each room, regardless of the rental period (daily or longer).

  • Administration and collection

    • The village’s chief fiscal officer would collect and administer the tax using methods similar to other village taxes.
    • Tax would be treated as part of the rent/charge for the lodging, with the owner or person entitled to rent responsible for collecting and paying the tax to the village, following the same process as a rent payment.
    • The village chief fiscal officer must be joined as a party in any collection action brought by the owner or rent recipient against the occupant.

  • Returns and payment timing

    • Local laws may require filing and payment on a monthly basis or on other periods (shorter or longer).

  • Exemptions (no imposed tax)

    • The tax cannot be imposed on: the state, public corporations, U.S. government, certain charitable or religious organizations or their property (subject to existing exemptions), or a permanent resident of a hotel or motel (defined as someone staying 30 consecutive days or more).

  • Tax disputes and refunds

    • Final determinations of tax payable can be reviewed via a CPLR Article 78 proceeding (court review) if filed within 30 days of notice.
    • Certain conditions apply for petitions, including deposit or surety undertaking to cover costs if the petition is unsuccessful.
    • Refunds for erroneously collected taxes can be challenged under Article 78 with similar procedures and deadlines, including an undertaking.

  • Sunset and renewal

    • Local laws imposing the tax may be enacted for up to two years at a time.
    • The section explicitly allows for successive local laws upon expiration.

  • General revenue use

    • All revenue from the tax would go into Johnson City’s general fund and may be used for any lawful village purpose.

  • Limitations and protections

    • The measure does not apply to the state, certain exempt entities, or permanent residents as defined.
    • If any provision is invalid, the remainder remains in effect.

Who is affected

  • Affected: Lodging establishments within the village of Johnson City (hotels, motels, apartment hotels, boarding houses, and similar accommodations).
  • Tax burden: Visitors and guests occupying lodging would be subject to the 3% occupancy tax, unless exempt.
  • Collectors: Lodging owners/operators and the village’s chief fiscal officer (administration and enforcement).

Procedural and timeline aspects

  • Introduction and referral: Introduced May 12, 2026; referred to Ways and Means.
  • Duration: Immediate effect with a sunset/repeal date of September 1, 2028, unless extended by subsequent local laws enacted under the same authority.
  • Review mechanism: Tax determinations and refunds subject to CPLR Article 78 review with specified procedural requirements.

Practical implications

  • Fiscal impact: Creates a new revenue stream for Johnson City to fund municipal functions, capital projects, or services.
  • Local control: Empowers the village to tailor the tax through local laws, including collection mechanics and exemptions.
  • Short-term nature: The two-year maximum period per enacted local law encourages periodic reevaluation and renewal decisions by village authorities.

Compiled from official sources — confirm details with the bill’s official record.

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