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New YorkS 68342025-2026 Regular SessionSenateWALLET

Authorizes an occupancy tax in the city of Oneonta

Sponsored By: Peter Oberacker (Republican)

Signed by Governor

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Hotel tax money funds city services

All occupancy tax money goes into Oneonta’s treasury and the city’s general fund. The Common Council decides how to spend it on municipal services, infrastructure, and other essential needs. This rule is in effect until December 31, 2027.

Oneonta hotel guests pay up to 6% tax

The law lets the City of Oneonta adopt a hotel room tax up to 6% of the nightly rate. It applies to rooms rented by the day or for longer stays. “Hotel” includes motels, apartment hotels, bed-and-breakfasts, and similar tourist lodging, whether or not meals are served. You do not pay if you are a permanent resident staying 90 straight days, or if you are the State, the U.S. (if immune), many public bodies, or a qualifying religious, charitable, or educational group not run for profit. Each local hotel tax law can last no more than two years, and the state authorization ends December 31, 2027.

Lodging owners must collect tax, with dispute rules

Local law can make hotel and motel owners collect and send the tax. Owners can treat the tax like rent and use rent collection remedies. The city’s chief fiscal officer must be joined in any court action to collect unpaid tax. To ask a court to review a final tax bill, you must file within 30 days and either deposit the tax with a court-approved surety bond, or file a larger bond that covers taxes, interest, penalties, and costs. If a refund request is denied, you can file in court within 30 days (with a court-approved bond) if there was no prior final tax decision. The city generally has 3 years from when a return is filed to assess more tax, with no limit if no return was filed or if there was willful fraud. These rules apply through December 31, 2027.

Sponsors & Cosponsors

Sponsor

  • Peter Oberacker

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 152 • No: 46

House vote • 6/5/2026

Assembly floor vote

Yes: 96 • No: 35

Senate vote • 5/28/2026

FLOOR Vote

Yes: 49 • No: 11

committee vote • 5/12/2026

Investigations And Government Operations Committee Vote

Yes: 7 • No: 0

Actions Timeline

  1. SIGNED CHAP.246

    8/21/2026Senate

  2. DELIVERED TO GOVERNOR

    8/14/2026Senate

  3. RETURNED TO SENATE

    6/5/2026House

  4. PASSED ASSEMBLY

    6/5/2026House

  5. HOME RULE REQUEST

    6/5/2026House

  6. ORDERED TO THIRD READING RULES CAL.539

    6/5/2026House

  7. SUBSTITUTED FOR A7960

    6/5/2026House

  8. REFERRED TO WAYS AND MEANS

    5/28/2026House

  9. DELIVERED TO ASSEMBLY

    5/28/2026Senate

  10. PASSED SENATE

    5/28/2026Senate

  11. ADVANCED TO THIRD READING

    5/14/2026Senate

  12. 2ND REPORT CAL.

    5/13/2026Senate

  13. 1ST REPORT CAL.1061

    5/12/2026Senate

  14. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    1/7/2026Senate

  15. PRINT NUMBER 6834A

    4/2/2025Senate

  16. AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/2/2025Senate

  17. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    3/25/2025Senate

Bill Text

  • Amendment A

    4/2/2025

    PDF

  • Original

    3/25/2025

    PDF

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