NY A07960

Authorizes the city of Oneonta in Otsego County to impose a hotel occupancy tax of up to 6% on the per diem rental rate for rooms in hotels, motels, bed and breakfasts, and similar lodging facilities

Exempts from the tax: New York State and its political subdivisions, the federal government, religious/charitable/educational nonprofit organizations, and permanent residents (those staying 90+ consecutive days)

Revenues collected must be deposited into the city's general fund and may be used for municipal services, infrastructure, and other essential expenditures as determined by the Oneonta Common Council

Local laws imposing the tax may only be enacted for periods of up to two years at a time, though they may be renewed upon expiration

The act takes effect immediately and expires December 31, 2027