New York 2025-2026 Regular Session

New York Senate Bill S08155

Introduced
5/15/25  

Caption

Authorizes occupancy taxes in the city of Utica and the city of Rome not to exceed 3%.

Impact

The implementation of this bill signifies a crucial shift in local fiscal policy. By granting these cities the power to impose an occupancy tax, the bill allows them to capture additional revenue that can be allocated to essential community services. Moreover, it enables Utica and Rome to respond dynamically to local economic conditions, potentially diversifying their funding sources beyond state or federal aid. Such self-reliance can contribute to improved public services and infrastructure necessary for supporting tourism and local businesses.

Summary

Bill S08155 introduces a new legislative framework that grants authority to the cities of Utica and Rome to impose an occupancy tax on rooms for hire in hotels and similar accommodations. The proposed tax rate will be capped at three percent of the rental fee for each room rented, applicable to various types of accommodations including hotels, motels, and bed-and-breakfast establishments. This policy aims to enhance local revenue generation through tourism, providing necessary funds for municipal services and infrastructure projects.

Conclusion

Ultimately, Bill S08155 aims to empower the cities of Utica and Rome through enhanced local tax authority, reinforcing their ability to support community initiatives directly tied to tourism revenues. The debate on its implications will likely continue, addressing the balance between generating necessary city funds and maintaining a hospitable environment for visitors.

Contention

Concerns surrounding S08155 primarily revolve around equitable tax enforcement and potential impacts on local hospitality businesses. Some stakeholders worry that implementing an occupancy tax could deter visitors, potentially reducing short-term rental bookings and tourism revenue if perceived as excessive. Additionally, questions have been raised about the administrative responsibilities for collecting the tax. Furthermore, there may be opposition regarding whether such tax increases would disproportionately affect lower-income visitors or locals who utilize these accommodations for overflow housing.

Companion Bills

NY A08490

Same As Authorizes occupancy taxes in the city of Utica and the city of Rome not to exceed 3%.

Previously Filed As

NY S07924

Authorizes an occupancy tax in the city of Auburn not to exceed 5%; provides for the expiration and repeal of such provisions on December 31, 2027.

NY A09550

Increases the occupancy tax rate authorized in the city of Yonkers from 3 to 5 7/8ths; extends the effectiveness of the occupancy tax imposed in the city of Yonkers to September 1, 2027.

NY S08900

Increases the occupancy tax rate authorized in the city of Yonkers from 3 to 5 7/8ths; extends the effectiveness of the occupancy tax imposed in the city of Yonkers to September 1, 2027.

NY S06671

Authorizes the city of Olean to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

NY A07071

Authorizes the city of Olean to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

NY A09394

Extends the authorization of the city of White Plains to enact a local law imposing an occupancy tax until December 31, 2027.

NY S08800

Extends the authorization of the city of White Plains to enact a local law imposing an occupancy tax until December 31, 2027.

NY S08382

Authorizes hunting big game by rifle in the county of Niagara except within the city of Niagara Falls, the city of Lockport and the city of North Tonawanda.

NY A09130

Authorizes hunting big game by rifle in the county of Niagara except within the city of Niagara Falls, the city of Lockport and the city of North Tonawanda.

NY A10014

Authorizes the city of Cortland to establish hotel and motel taxes of up to three percent.

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