WeVote
Log In

Bill

Bill

S 10029

Increases the occupancy tax in the county of St. Lawrence

2025 Regular Session Introduced by Dan Stec and 1 co-sponsor

St. Lawrence County may set an occupancy tax on hotel rooms up to 5% of the per diem rate, expanding the prior 3% cap.

RETURNED TO SENATE
0
WeVote Research Nonpartisan
Bill Summary · S 10029

Summary of Bill S. 10029 (2025-2026 Session) – New York

Title

Increases the occupancy tax in the county of St. Lawrence

Purpose and intent

  • Authorizes the county of St. Lawrence to adopt or amend local laws to impose a hotel/motel occupancy tax.
  • Establishes a higher maximum tax rate on the per diem rental rate for hotel rooms in St. Lawrence County, expanding the allowed rate from 3% to 5%.

Key provisions

  • Section 1202-l renamed: The bill renumbers Section 1202-l of the Tax Law as Section 1202-ll (a housekeeping/renumbering change that accompanies the amendment).
  • Authority for the county: St. Lawrence County is authorized and empowered to adopt and amend local laws imposing an occupancy tax on room rents in hotels, motels, apartment hotels, boarding houses, etc., as is consistent with existing law governing such taxes.
  • Scope of definition: The term “hotel” includes:
    • A building or portion regularly used and kept open for lodging of guests
    • Besides hotels, the term covers apartment hotels, motels, and boarding houses, regardless of whether meals are served
  • Tax rate: The occupancy tax may be imposed at a rate not to exceed 5% of the per diem rental rate for each room, for rooms rented on a daily or longer basis.
    • This supersedes the prior explicit cap of 3% (the text indicates the new maximum is 5%).
  • Effective date: The act takes effect immediately upon enactment.

Affected entities and scope

  • Affected Jurisdiction: County of St. Lawrence, New York.
  • Affected entities: Hotels, motels, apartment hotels, and boarding houses operating within St. Lawrence County (and any other lodging facilities that fall within the defined terms).
  • Implications for guests: Guests paying hotel/motel occupancy charges in St. Lawrence County could see an occupancy tax added at up to the new 5% rate (where adopted and enacted locally).

Procedural and timeline aspects

  • Legislative action: Referred to the Senate Committee on Investigations and Government Operations.
  • Effective date: Immediate upon enactment if the bill becomes law.
  • Local adoption process: The bill grants the county authority to adopt or amend its own local laws to implement the occupancy tax; the actual rate and application would require local legislative action by the county (e.g., county legislature) and any associated regulatory/administrative steps (not detailed in the bill).

Practical impact

  • Fiscal effect: Potential increase in tax revenue for St. Lawrence County from lodging taxes, up to a 5% cap instead of 3%. Revenue impacts would depend on local adoption, existing occupancy tax base, and compliance.
  • Policy effect: Provides the county with greater flexibility to fund local programs or services through lodging occupancy taxes, subject to further local legislation.

If you’d like, I can add a brief comparison to the current occupancy tax framework in New York state or outline potential implications for tourism and hotel pricing in St. Lawrence County.

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

Sign in to ask a question.