S 7368: Raises the Clinton county hotel or motel tax from three percent to five percent.

  
  STATE OF NEW YORK ________________________________________________________________________ 7368 2025-2026 Regular Sessions  IN SENATE April 11, 2025 ___________ Introduced by Sen. STEC -- 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 increasing the hotel or motel tax in the county of Clinton The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 1202-z of the tax law, as added by 2 chapter 361 of the laws of 2008, is amended to read as follows: 3 (1) Notwithstanding any other provisions of law to the contrary, the 4 county of Clinton is hereby authorized and empowered to adopt and amend 5 local laws imposing in such county a tax, in addition to any other tax 6 authorized and imposed pursuant to this article such as the county 7 legislature has or would have the power and authority to impose upon 8 persons occupying hotel or motel rooms in such county. For the purposes 9 of this section, the term "hotel" or "motel" shall mean and include any 10 facility providing lodging on an overnight basis and shall include those 11 facilities designated and commonly known as "bed and breakfast" and 12 "tourist" facilities. 13 The rates of such tax shall not exceed [three] five percent of the per 14 diem rental rate for each room, provided however, that such tax shall 15 not be applicable to a permanent resident of a hotel or motel. For the 16 purposes of this section the term "permanent resident" shall mean a 17 person occupying any room or rooms in a hotel or motel for at least 18 thirty consecutive days. 19 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10456-01-5