Shown verbatim: the complete text as captured from the official source posted by the New York State Senate, fetched 2026-08-11. Nothing is edited or removed. Where this bill amends existing law, language marked for deletion in the official source appears here in brackets. The official bill page.
S T A T E O F N E W Y O R K
________________________________________________________________________
8011
2025-2026 Regular Sessions
I N A S S E M B L Y
April 21, 2025
___________
Introduced by M. of A. JONES -- read once and referred to the Committee
on Ways and Means
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:
Section 1. Subdivision 1 of section 1202-z of the tax law, as added by
chapter 361 of the laws of 2008, is amended to read as follows:
(1) Notwithstanding any other provisions of law to the contrary, the
county of Clinton is hereby authorized and empowered to adopt and amend
local laws imposing in such county a tax, in addition to any other tax
authorized and imposed pursuant to this article such as the county
legislature has or would have the power and authority to impose upon
persons occupying hotel or motel rooms in such county. For the purposes
of this section, the term "hotel" or "motel" shall mean and include any
facility providing lodging on an overnight basis and shall include those
facilities designated and commonly known as "bed and breakfast" and
"tourist" facilities.
The rates of such tax shall not exceed [three] FIVE percent of the per
diem rental rate for each room, provided however, that such tax shall
not be applicable to a permanent resident of a hotel or motel. For the
purposes of this section the term "permanent resident" shall mean a
person occupying any room or rooms in a hotel or motel for at least
thirty consecutive days.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10456-01-5Every fact on this page links to its source, starting with the official bill record.