Increases the occupancy tax in the county of St. Lawrence

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Dan Stec
Last action: 2026-04-23
Official status: In Senate Committee
Effective date: Not listed

Plain English Breakdown

The official source material does not provide details on how the local government can adjust the tax rate.

Increase Occupancy Tax in St. Lawrence County

This bill increases the occupancy tax rate from three percent to five percent for rooms rented in hotels or motels within St. Lawrence County, New York.

What This Bill Does

Increases the occupancy tax rate in St. Lawrence County from three percent to five percent.

Who It Names or Affects

Hotel guests staying in St. Lawrence County, New York.
Owners and operators of hotels and motels in St. Lawrence County.

Terms To Know

Occupancy Tax: A tax charged to people who stay overnight at a hotel or motel.

Limits and Unknowns

Does not specify how the extra tax money will be used.
It is unclear when this bill might become law, as it has only been introduced and referred to committee.

Bill History

2026-04-23 Senate
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Official Summary Text

Increases the occupancy tax in the county of St. Lawrence
Increases the occupancy tax in the county of St. Lawrence from three to five percent.

Current Bill Text

Read the full stored bill text

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:

     1    Section  1.  Section 1202-l of the tax law, as added by chapter 522 of
     2  the laws of 1991, is renumbered 1202-ll.
     3    § 2. Subdivision 1 of section 1202-ll of the  tax  law,  as  added  by
     4  chapter  522  of  the  laws  of  1991, and such section as renumbered by
     5  section one of this act, is amended to read as follows:
     6    (1) Notwithstanding any other provisions of law to the  contrary,  the
     7  county  of  St. Lawrence is hereby authorized and empowered to adopt and
     8  amend local laws imposing in such county a tax, in addition to any other
     9  tax authorized and imposed pursuant to this article, as the  legislature
    10  has or would have the power and authority to impose upon persons occupy-
    11  ing  rooms  in hotels or motels in such county. For the purposes of this
    12  section, the term "hotel" shall mean a building or portion of  it  which
    13  is  regularly  used and kept open as such for the lodging of guests. The
    14  term "hotel" includes an apartment hotel, a motel or a  boarding  house,
    15  whether  or not meals are served. Such tax shall be imposed at a rate or
    16  rates not to exceed [three] FIVE percent of the per diem rental rate for
    17  each room whether such room is rented on a daily or longer basis.
    18    § 3. This act shall take effect immediately.




         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15514-02-6