NY S08155

Authorizes the cities of Utica and Rome in Oneida County to impose occupancy taxes on hotel room rentals at a rate not exceeding 3% of the per diem rental rate

Applies to hotels, motels, apartment hotels, bed and breakfasts, and similar tourist lodging facilities providing overnight accommodations

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

Tax revenues must be deposited into each city's general fund and may be used for municipal services, infrastructure, and other essential expenditures as determined by the common council

Local laws imposing the tax are limited to two-year periods, and the state authorization expires December 31, 2027