NY A08143

Expands permitted uses of Oswego County's hotel/motel occupancy tax revenue to include tourism-related capital improvements, in addition to existing tourism and convention development purposes

Broadens the definition of "hotel" or "motel" to include any facility providing lodging on an overnight basis, removing previous references to "tourist home" and "inn" as separate categories

Eliminates the exemption for lodging facilities with fewer than six rentable units, subjecting smaller properties to the 4% occupancy tax

Defines "permanent resident" as someone occupying a room for at least 30 consecutive days, who remains exempt from the tax

Takes effect January 1 following enactment