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
________________________________________________________________________
10029
I N S E N A T E
April 23, 2026
___________
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 occupancy tax
in the county of St. Lawrence
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1202-l of the tax law, as added by chapter 522 of
the laws of 1991, is renumbered 1202-ll.
§ 2. Subdivision 1 of section 1202-ll of the tax law, as added by
chapter 522 of the laws of 1991, and such section as renumbered by
section one of this act, is amended to read as follows:
(1) Notwithstanding any other provisions of law to the contrary, the
county of St. Lawrence 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, as the legislature
has or would have the power and authority to impose upon persons occupy-
ing rooms in hotels or motels in such county. For the purposes of this
section, the term "hotel" shall mean a building or portion of it which
is regularly used and kept open as such for the lodging of guests. The
term "hotel" includes an apartment hotel, a motel or a boarding house,
whether or not meals are served. Such tax shall be imposed at a rate or
rates not to exceed [three] FIVE percent of the per diem rental rate for
each room whether such room is rented on a daily or longer basis.
§ 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15514-02-6Every fact on this page links to its source, starting with the official bill record.