NY S08950

City of Syracuse authorized to impose a hotel and motel occupancy tax not to exceed 2 percent of the per diem rental rate for each room.

Tax applies to hotels, apartment hotels, motels, and boarding houses, whether or not meals are served, but excludes permanent residents occupying a room for at least 30 consecutive days.

Tax revenues collected by the city's chief fiscal officer and deposited into the city's general fund for any lawful purpose.

Exemptions provided for the State of New York, United States, and qualifying religious, charitable, or educational organizations.

Each local law imposing the tax may be adopted for a period not longer than two years and can be renewed upon expiration; the entire provision expires and is repealed December 31, 2026.