New YorkA 84902025-2026 Regular SessionHouseWALLET

Authorizes occupancy taxes in the city of Utica and the city of Rome

Sponsored By: Marianne Buttenschon (Democratic)

Became Law

WAYS AND MEANSRULES

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 0 benefits, 3 costs, 2 mixed.

Up to 3% hotel tax in Utica

Utica can add a hotel room tax of up to 3% of your nightly rate. It covers hotels, motels, B&Bs, and similar stays. The owner adds the tax to your bill and sends it to the city.

Rome lodging operators must collect and file

If you run lodging in Rome, you must collect the occupancy tax from guests and pay it to the city. The city’s chief fiscal officer runs collection like other city taxes. Local law may require you to file returns and pay monthly or on a longer set schedule. If the city makes a final tax decision, you have 30 days to start an Article 78 court case.

Utica lodging operators must collect tax

If you run lodging in Utica, you must collect the occupancy tax from guests and pay it to the city. The city’s chief fiscal officer oversees collection and enforcement like other city taxes. Local rules can make owners part of cases to recover unpaid tax.

Rome hotel tax with key exemptions

Rome can add a hotel room tax of up to 3% of the room rate. It covers hotels, motels, B&Bs, and similar stays. The tax does not apply to the State, the U.S., qualifying nonprofits, or people who stay 90+ straight days. The owner adds the tax to your bill and sends it to the city.

Hotel tax authority ends after 2027

All Utica and Rome occupancy tax powers end on December 31, 2027. After that, the cities cannot use this authority unless the state extends it.

Sponsors & Cosponsors

Sponsor

Marianne Buttenschon
Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 47 • No: 12

House vote • 6/12/2025

FLOOR Vote