NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11474
SPONSOR: Rules (Magnarelli) PURPOSE OR GENERAL IDEA OF BILL:
Extends the authority of the City of Syracuse to impose a hotel/motel
occupancy tax up to two percent.
SUMMARY OF PROVISIONS:
Section 1: Amends section 2 of chapter 519 of the laws of 2024, amending
the tax law relating to authorizing the city of Syracuse to impose a
hotel and motel tax, to extend the expiration date from December 31,
2026 to December 31, 2029.
Section 2: Establishes the effective date.
JUSTIFICATION:
Introduced at the request of the city of Syracuse, this bill allows to
continue to impose a hotel and motel tax. The authorization was enacted
in chapter 519 of the laws of 2024 and is currently scheduled to expire
and be deemed repealed on December 31, 2026. This bill extends that
authorization through December 31, 2029.
Pursuant to the Municipal Home Rule Law, a municipality may adopt local
laws relating to the levy and administration of local taxes if author-
ized by the State Legislature. The city of Syracuse has been authorized
to impose a hotel and motel tax, and this legislation would allow that
authority to continue without interruption. The extension will allow the
city to continue collecting revenue from short-term lodging activity to
support local needs and municipal services.
PRIOR LEGISLATIVE HISTORY:
Chapter 519 of the laws of 2024.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
This bill will be revenue positive for the City of Syracuse.
EFFECTIVE DATE:
This act shall take effect immediately and be deemed repealed December
31, 2029.
STATE OF NEW YORK
________________________________________________________________________
11474
IN ASSEMBLY
May 21, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Magnarelli)
-- read once and referred to the Committee on Ways and Means
AN ACT to amend chapter 519 of the laws of 2024 amending the tax law
relating to authorizing the city of Syracuse to impose a hotel and
motel tax, 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 519 of the laws of 2024 amending the
2 tax law relating to authorizing the city of Syracuse to impose a hotel
3 and motel tax, 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 and be deemed repealed December
7 31, [2026] 2029.
8 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15971-01-6
