Senate Bill S6834A

2025-2026 Legislative Session

Authorizes an occupancy tax in the city of Oneonta

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Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

2025-S6834 - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1202-kk, Tax L

2025-S6834 - Summary

Authorizes an occupancy tax in the city of Oneonta not to exceed 6%.

2025-S6834 - Sponsor Memo

2025-S6834 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6834
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 25, 2025
                                ___________
 
 Introduced by Sen. OBERACKER -- 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 Oneonta
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section  1202-kk  to
 read as follows:
   §  1202-KK.  OCCUPANCY TAX IN THE CITY OF ONEONTA. (1) NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW TO THE CONTRARY,  THE  CITY  OF  ONEONTA,  IS
 HEREBY  AUTHORIZED  AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING
 IN SUCH CITY A TAX, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND  IMPOSED
 PURSUANT  TO THIS ARTICLE, SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE
 POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING ANY ROOM  FOR  HIRE
 IN  ANY  HOTEL. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" SHALL
 MEAN A BUILDING OR PORTION OF SUCH BUILDING WHICH IS REGULARLY USED  AND
 KEPT  OPEN  AS SUCH FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES
 AN APARTMENT HOTEL, A MOTEL, A BOARDING HOUSE, SHORT-TERM  RENTALS,  AND
 FACILITIES  DESIGNATED  AND  COMMONLY KNOWN AS A "BED AND BREAKFAST" AND
 SIMILAR "TOURIST" FACILITIES, WHETHER OR NOT MEALS ARE SERVED. THE  RATE
 OF SUCH TAX SHALL NOT EXCEED SIX PERCENT OF THE PER DIEM RENTAL RATE FOR
 EACH ROOM WHETHER SUCH ROOM IS RENTED ON A DAILY OR LONGER BASIS.
   (2)  SUCH  TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE CITY OF ONEONTA BY SUCH MEANS AND IN SUCH MANNER AS OTHER
 TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY  SUCH  OFFICER  OR  AS
 OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
   (3)  SUCH  LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
 BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE  IN  THE
 TOURIST HOME, INN, CLUB, HOTEL, MOTEL, SHORT-TERM RENTAL, OR OTHER SIMI-
 LAR  PLACE OF PUBLIC ACCOMMODATION OCCUPIED OR TO THE PERSON ENTITLED TO
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11269-01-5
              

2025-S6834A (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1202-kk, Tax L

2025-S6834A (ACTIVE) - Summary

Authorizes an occupancy tax in the city of Oneonta not to exceed 6%.

2025-S6834A (ACTIVE) - Sponsor Memo

2025-S6834A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6834--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 25, 2025
                                ___________
 
 Introduced by Sen. OBERACKER -- 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 authorizing an occupancy tax
   in the  city  of  Oneonta;  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:
 
   Section 1. The tax law is amended by adding a new section  1202-kk  to
 read as follows:
   §  1202-KK.  OCCUPANCY TAX IN THE CITY OF ONEONTA. (1) NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE CITY OF ONEONTA, IN  THE
 COUNTY  OF OTSEGO, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND
 LOCAL LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION  TO  ANY  OTHER  TAX
 AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE LEGISLATURE
 HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPY-
 ING  ANY  ROOM  FOR HIRE IN ANY HOTEL. FOR THE PURPOSES OF THIS SECTION,
 THE TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF SUCH BUILDING WHICH
 IS RENTABLE OR CONSISTING OF RENTABLE  UNITS  PROVIDING  LODGING  ON  AN
 OVERNIGHT  BASIS  FOR  GUESTS.  THE  TERM  "HOTEL" INCLUDES AN APARTMENT
 HOTEL, A MOTEL, AND FACILITIES DESIGNATED AND COMMONLY KNOWN AS  A  "BED
 AND  BREAKFAST"  AND  SIMILAR "TOURIST" FACILITIES, WHETHER OR NOT MEALS
 ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED SIX PERCENT OF THE PER
 DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A DAILY OR
 LONGER BASIS.
   (2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE  CHIEF  FISCAL
 OFFICER OF THE CITY OF ONEONTA BY SUCH MEANS AND IN SUCH MANNER AS OTHER
 TAXES  WHICH  ARE  NOW  COLLECTED AND ADMINISTERED BY SUCH OFFICER OR AS
 OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11269-05-5
 S. 6834--A                          2
              

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