NY A10904

Town of DeWitt in Onondaga County is authorized to impose an occupancy tax on hotel rooms at a rate not exceeding 2.75 percent of the daily rental rate.

Tax applies to hotels, motels, apartment hotels, and boarding houses; excludes the State of New York, the United States, tax-exempt organizations, and permanent residents occupying rooms for at least 30 consecutive days.

Tax collection and administration handled by the town's chief fiscal officer; taxes may be collected monthly or on other periodic bases as determined by local law.

All tax revenues must be deposited into the town's general fund and dedicated to Willis Carrier Park improvements, tourism infrastructure, and debt service related to these purposes, with at least 30 percent allocated to tourism infrastructure.

Each local law imposing the tax may remain in effect for no longer than three years from enactment; the act itself expires and is repealed on September 1, 2021.