NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A7901
SPONSOR: Lemondes
 
TITLE OF BILL:
An act to amend chapter 304 of the laws of 2023, amending the tax law
relating to authorizing an occupancy tax in the town of Skaneateles, in
relation to extending the effectiveness thereof
 
PURPOSE OR GENERAL IDEA OF BILL:
To authorize the Town of Skaneateles (Onondaga County), excluding the
Village of Skaneateles, to impose a hotel/motel occupancy tax up to five
percent
 
SUMMARY OF PROVISIONS:
Section 1: Extends the town occupancy tax for two years Section 2: Adds
the effective date and will expire December 31, 2027
 
JUSTIFICATION:
This bill is being introduced at the request of the Town of Skaneateles,
in order to provide the town an additional revenue source. This bill
carves out the Village of Skaneateles, which will not be subject to this
occupancy tax.
 
PRIOR LEGISLATIVE HISTORY:
None.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately and be deemed repealed December
31, 2027.
STATE OF NEW YORK
________________________________________________________________________
7901
2025-2026 Regular Sessions
IN ASSEMBLY
April 11, 2025
___________
Introduced by M. of A. LEMONDES -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend chapter 304 of the laws of 2023, amending the tax law
relating to authorizing an occupancy tax in the town of Skaneateles,
in relation to extending the effectiveness thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 2 of chapter 304 of the laws of 2023, amending the
2 tax law relating to authorizing an occupancy tax in the town of Skanea-
3 teles, is amended to read as follows:
4 § 2. This act shall take effect immediately and shall apply to
5 contracts entered into on or after such date; provided, however, that
6 the provisions of this act shall expire December 31, [2025] 2027, when
7 upon such date the provisions of this act shall be deemed repealed.
8 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10408-01-5