BILL NUMBER: S10553
SPONSOR: MAY
 
PURPOSE OR GENERAL IDEA OF BILL: Extends the authorization of the
city of Syracuse to impose a hotel and motel tax.
 
SUMMARY OF PROVISIONS:
Section 1 amends section 2 of chapter 519 of the laws of 2024, amending
the tax law relating to authorizing the city of Syracuse to impose a
hotel and motel tax, to extend the expiration date from December 31,
2026 to December 31, 2029.
Section 2 sets the effective date.
 
JUSTIFICATION:
Introduced at the request of the city of Syracuse, this bill allows to
continue to impose a hotel and motel tax. The authorization was enacted
in chapter 519 of the laws of 2024 and is currently scheduled to expire
and be deemed repealed on December 31, 2026. This bill extends that
authorization through December 31, 2029.
Pursuant to the Municipal Home Rule Law, a municipality may adopt local
laws relating to the levy and administration of local taxes if author-
ized by the State Legislature. The city of Syracuse has been authorized
to impose a hotel and motel tax, and this legislation would allow that
authority to continue without interruption. The extension will allow the
city to continue collecting revenue from short-term lodging activity to
support local needs and municipal services.
 
PRIOR LEGISLATIVE HISTORY:
Chapter 519 of the laws of 2024.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.