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

Utica and Rome gain hotel tax authority

The law immediately authorizes Utica and Rome to adopt or amend local laws taxing overnight lodging, alongside other local taxes. It does not itself impose a tax. Each city can charge up to 3% of the daily room rate, including for stays billed over longer periods. Covered lodging includes hotels, apartment hotels, motels, bed-and-breakfasts, and similar tourist lodging, whether or not meals are served. People staying at least 90 consecutive days in the same hotel or motel are exempt. Exemptions also cover New York State and its public bodies, and the federal government to the extent legally immune. Qualifying religious, charitable, educational, and cruelty-prevention nonprofits are also exempt. Guests owe the tax; lodging owners or rent recipients must collect it and pay the city. Local laws can require payment when lodging is purchased and set monthly or other tax filing and payment periods. Owners have the same rights to collect the tax as rent. Each city's chief fiscal officer handles administration and enforcement, with collection proceedings directed primarily at owners or rent recipients. Tax revenue goes into the city's general fund for services, infrastructure, and other essential spending chosen by the city council. Each local tax law can last up to two years and can be renewed or reenacted. The state authorization expires and is repealed on December 31, 2027. Challenges to final tax decisions or refund denials must reach New York Supreme Court within 30 days of notice. These challenges use the court process known as Article 78. Challengers must deposit the disputed tax, interest, and penalties, plus provide an approved surety-company bond covering court costs. Alternatively, they can provide a bond covering the tax, interest, penalties, and potential costs without paying the tax upfront. Unsuccessful challengers must pay all costs and charges from the case. Additional assessments generally stop three years after a return is filed. That limit does not apply to willfully false or fraudulent returns or tax evasion; missing required returns allow assessment anytime.