BILL NUMBER: S10029
SPONSOR: STEC
 
TITLE OF BILL:
An act to amend the tax law, in relation to increasing the occupancy tax
in the county of St. Lawrence
 
PURPOSE:
To increase the occupancy tax rate in St. Lawrence County from 3 percent
to 5 percent.
 
SUMMARY OF PROVISIONS:
Section 1 - Renumbers section 1202-1 of the tax law to section 1202-11
Section 2 - Amends section 1202-11 to permit St. Lawrence County to
collect an occupancy tax of up to 5 percent.
Section 3 - Provides effective date
 
JUSTIFICATION:
St. Lawerence County's occupancy tax rate has been limited to 3 percent
since 1991, which is less than those surrounding it. On April 6, 2026,
the county Board of Legislators passed a resolution seeking home rule
authority to increase the rate. The money would benefit county coffers
and taxpayers alike, the resolution stated.
 
LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
This act shall take effect immediately.