NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11163
SPONSOR: Gray TITLE OF BILL:
An act to amend the tax law, in relation to increasing the occupancy tax
in the county of St. Lawrence
PURPOSE:
To increase the occupancy tax rate in St. Lawrence County from 3 percent
to 5 percent.
SUMMARY OF PROVISIONS:
Section 1 - Renumbers section 1202-1 of the tax law to section 1202-11
Section 2 - Amends section 1202-11 to permit St. Lawrence County to
collect an occupancy tax of up to 5 percent.
Section 3 - Provides effective date
JUSTIFICATION:
St. Lawrence County's occupancy tax rate has been limited to 3 percent
since 1991, which is less than those surrounding it.
On April 6, 2026, the county Board of Legislators passed a resolution
seeking home rule authority to increase the rate.
The money would benefit county coffers and taxpayers alike, the resol-
ution stated.
LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
None
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
11163
IN ASSEMBLY
April 29, 2026
___________
Introduced by M. of A. GRAY -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to increasing the occupancy tax
in the county of St. Lawrence
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1202-l of the tax law, as added by chapter 522 of
2 the laws of 1991, is renumbered 1202-ll.
3 § 2. Subdivision 1 of section 1202-ll of the tax law, as added by
4 chapter 522 of the laws of 1991, and such section as renumbered by
5 section one of this act, is amended to read as follows:
6 (1) Notwithstanding any other provisions of law to the contrary, the
7 county of St. Lawrence is hereby authorized and empowered to adopt and
8 amend local laws imposing in such county a tax, in addition to any other
9 tax authorized and imposed pursuant to this article, as the legislature
10 has or would have the power and authority to impose upon persons occupy-
11 ing rooms in hotels or motels in such county. For the purposes of this
12 section, the term "hotel" shall mean a building or portion of it which
13 is regularly used and kept open as such for the lodging of guests. The
14 term "hotel" includes an apartment hotel, a motel or a boarding house,
15 whether or not meals are served. Such tax shall be imposed at a rate or
16 rates not to exceed [three] five percent of the per diem rental rate for
17 each room whether such room is rented on a daily or longer basis.
18 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15514-02-6
