BILL NUMBER: S6834A
SPONSOR: OBERACKER
 
TITLE OF BILL:
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
 
PURPOSE:
To authorize the City of Oneonta to authorize and empowered to adopt and
amend local laws imposing such occupancy tax. Each enactment of such a
local law may provide for the imposition of a hotel or motel tax for a
period of time no-longer than two (2) years from the date of its enact-
ment. Nothing in this section shall prohibit the adoption and enactment
of local laws pursuant to the provisions of this section, upon expira-
tion of any other local law adopted pursuant to this section.
 
SUMMARY OF PROVISIONS:
Section 1. The tax law is amended by adding a new section 1202-kk.
Section 2. This act shall take effect immediately.
 
EXISTING LAW:
Amendment to the NYS Tax law by adding section 1202-kk.
 
JUSTIFICATION:
The City of Oneonta provides essential municipal services, infrastruc-
ture maintenance and public safety initiatives that benefit both resi-
dents and visitors; and
Tourism and overnight lodging contribute significantly to the local
economy, increasing the demand for municipal services; and
A hotel or motel occupancy tax would provide a dedicated revenue source
to help support these services without imposing additional burdens on
local taxpayers; and
The authority to impose such a tax requires specific enabling legis-
lation from the New York State legislature; and
Similar occupancy taxes have been successfully implemented in other New
York municipalities, providing additional revenue for essential
services; and
This legislation is sought so that the City of Oneonta can collect the
occupancy tax in addition to any other tax authorized and imposed.
Requested by the City of Oneonta Common Council by resolution adopted on
March 18, 2025.
 
LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS:
None to the state
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire December 31,
2027.