S 8679

                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
                                   8679
                             I N  S E N A T E
                              January 7, 2026
                                ___________
 Introduced  by  Sen. C. RYAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 AN ACT to amend the tax law, in relation to authorizing an occupancy tax
   in the city of Oswego; and providing for the repeal of such provisions
   upon the expiration thereof
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
   Section 1. The tax law is amended by adding a new section 1202-zz-3 to
 read as follows:
   §  1202-ZZ-3. OCCUPANCY TAX IN THE CITY OF OSWEGO. (1) NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE CITY OF OSWEGO,  IN  THE
 COUNTY  OF OSWEGO, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND
 LOCAL LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION  TO  ANY  OTHER  TAX
 AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE LEGISLATURE
 HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPY-
 ING  ANY  ROOM  FOR HIRE IN ANY HOTEL. FOR THE PURPOSES OF THIS SECTION,
 THE TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF SUCH BUILDING WHICH
 IS RENTABLE OR CONSISTING OF RENTABLE  UNITS  PROVIDING  LODGING  ON  AN
 OVERNIGHT  BASIS  FOR  GUESTS.  THE  TERM  "HOTEL" INCLUDES AN APARTMENT
 HOTEL, A MOTEL, AND FACILITIES DESIGNATED AND COMMONLY KNOWN AS  A  "BED
 AND  BREAKFAST"  AND  SIMILAR "TOURIST" FACILITIES, WHETHER OR NOT MEALS
 ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED THREE PERCENT  OF  THE
 PER  DIEM  RENTAL  RATE  FOR  EACH ROOM WHETHER SUCH ROOM IS RENTED ON A
 DAILY OR LONGER BASIS.
   (2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE  CHIEF  FISCAL
 OFFICER  OF THE CITY OF OSWEGO BY SUCH MEANS AND IN SUCH MANNER AS OTHER
 TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY  SUCH  OFFICER  OR  AS
 OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
   (3)  SUCH  LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
 BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE  IN  THE
 TOURIST  HOME, INN, CLUB, HOTEL, MOTEL, OR OTHER SIMILAR PLACE OF PUBLIC
 ACCOMMODATION OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR
 CHARGE  THE  ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL,
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14286-01-5
 S. 8679                             2
 OR OTHER SIMILAR PLACE OF  PUBLIC  ACCOMMODATION  OCCUPIED  FOR  AND  ON
 ACCOUNT  OF  THE  CITY OF OSWEGO IMPOSING THE TAX AND THAT SUCH OWNER OR
 PERSON ENTITLED TO BE PAID THE RENT OR CHARGE SHALL BE  LIABLE  FOR  THE
 COLLECTION  AND  PAYMENT OF THE TAX; AND THAT SUCH OWNER OR PERSON ENTI-
 TLED TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN  RESPECT
 TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE ROOM FOR HIRE IN THE
 TOURIST  HOME, INN, CLUB, HOTEL, MOTEL, OR OTHER SIMILAR PLACE OF PUBLIC
 ACCOMMODATION, OR IN RESPECT TO NONPAYMENT OF  THE  TAX  BY  THE  PERSON
 OCCUPYING  THE  ROOM  FOR  HIRE  IN  THE TOURIST HOME, INN, CLUB, HOTEL,
 MOTEL, OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, AS IF THE TAXES WERE  A
 PART  OF  THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME AS THE RENT OR
 CHARGE; PROVIDED, HOWEVER, THAT THE CHIEF FISCAL OFFICER  OF  THE  CITY,
 SPECIFIED  IN  SUCH LOCAL LAWS, SHALL BE JOINED AS A PARTY IN ANY ACTION
 OR PROCEEDING BROUGHT TO COLLECT THE TAX BY THE OWNER OR BY  THE  PERSON
 ENTITLED TO BE PAID THE RENT OR CHARGE.
   (4)  SUCH  LOCAL  LAWS  MAY  PROVIDE FOR THE FILING OF RETURNS AND THE
 PAYMENT OF THE TAXES ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
 SHORTER PERIOD OF TIME.
   (5) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
 ANY OF THE FOLLOWING:
   A.  THE  STATE  OF  NEW  YORK,  OR ANY PUBLIC CORPORATION (INCLUDING A
 PUBLIC CORPORATION CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER
 STATE OR THE DOMINION OF CANADA), IMPROVEMENT DISTRICT  OR  OTHER  POLI-
 TICAL SUBDIVISION OF THE STATE;
   B.  THE  UNITED  STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FROM TAXA-
 TION;
   C. ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST,  FUND
 OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
 BLE  OR  EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHIL-
 DREN OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INSURES TO THE
 BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
 OF THE ACTIVITIES OF WHICH  IS  CARRYING  ON  PROPAGANDA,  OR  OTHERWISE
 ATTEMPTING  TO INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING IN
 THIS PARAGRAPH SHALL INCLUDE AN ORGANIZATION OPERATED  FOR  THE  PRIMARY
 PURPOSE  OF  CARRYING  ON A TRADE OR BUSINESS FOR PROFIT, WHETHER OR NOT
 ALL OF ITS PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN
 THIS PARAGRAPH; OR
   D. A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF  THIS
 SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A NATURAL PERSON OCCU-
 PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST NINETY CONSEC-
 UTIVE DAYS.
   (6) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
 SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR  ANY
 OTHER  REASON  WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF
 THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO  THE
 SUPREME  COURT  WITHIN  THIRTY  DAYS  AFTER THE GIVING OF NOTICE OF SUCH
 FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH  PROCEEDING  UNDER
 ARTICLE  SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES SHALL NOT BE
 INSTITUTED UNLESS:
   A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND
 PENALTIES THEREON AS MAY BE PROVIDED FOR BY LOCAL  LAWS  OR  REGULATIONS
 SHALL BE FIRST DEPOSITED AND THERE SHALL BE FILED AN UNDERTAKING, ISSUED
 BY  A  SURETY  COMPANY AUTHORIZED TO TRANSACT BUSINESS IN THIS STATE AND
 APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES OF THIS STATE AS TO
 SOLVENCY AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE OF THE  SUPREME
 COURT  SHALL  APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING BE DISMISSED
 S. 8679                             3
 OR THE TAX CONFIRMED THE PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH
 MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING; OR
   B.  AT  THE OPTION OF THE PETITIONER, SUCH UNDERTAKING MAY BE IN A SUM
 SUFFICIENT TO COVER THE TAXES, INTERESTS AND PENALTIES  STATED  IN  SUCH
 DETERMINATION  PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT IN
 THE PROSECUTION OF THE PROCEEDING, IN WHICH EVENT THE  PETITIONER  SHALL
 NOT  BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A CONDITION
 PRECEDENT TO THE APPLICATION.
   (7) WHERE ANY TAXES IMPOSED HEREUNDER  SHALL  HAVE  BEEN  ERRONEOUSLY,
 ILLEGALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND
 THEREFOR  DULY  MADE  TO THE PROPER FISCAL OFFICER OR OFFICERS, AND SUCH
 OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING SUCH REFUND,
 SUCH DETERMINATION SHALL BE REVIEWABLE BY  A  PROCEEDING  UNDER  ARTICLE
 SEVENTY-EIGHT  OF  THE  CIVIL PRACTICE LAW AND RULES, PROVIDED, HOWEVER,
 THAT SUCH PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS AFTER  THE  GIVING
 OF  THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMINATION OF TAX DUE WAS
 NOT PREVIOUSLY MADE, AND THAT AN UNDERTAKING IS FILED  WITH  THE  PROPER
 FISCAL  OFFICER  OR  OFFICERS IN SUCH AMOUNT AND WITH SUCH SURETIES AS A
 JUSTICE OF THE SUPREME COURT SHALL APPROVE TO THE EFFECT  THAT  IF  SUCH
 PROCEEDING  BE DISMISSED OR THE TAXES CONFIRMED, THE PETITIONER WILL PAY
 ALL COSTS AND CHARGES WHICH  MAY  ACCRUE  IN  THE  PROSECUTION  OF  SUCH
 PROCEEDING.
   (8)  EXCEPT IN THE CASE OF A WILLFULLY FALSE OR FRAUDULENT RETURN WITH
 INTENT TO EVADE THE TAX, NO ASSESSMENT OF ADDITIONAL TAX SHALL  BE  MADE
 AFTER  THE  EXPIRATION  OF  MORE  THAN  THREE YEARS FROM THE DATE OF THE
 FILING OF A RETURN, PROVIDED, HOWEVER, THAT WHERE  NO  RETURN  HAS  BEEN
 FILED AS PROVIDED BY LAW THE TAX MAY BE ASSESSED AT ANY TIME.
   (9)  ALL  REVENUES  RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
 LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE  CITY  OF  OSWEGO  AND
 SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE CITY. SUCH
 REVENUES  MAY  BE USED TO SUPPORT MUNICIPAL SERVICES, INFRASTRUCTURE AND
 OTHER ESSENTIAL EXPENDITURES AS DETERMINED BY THE COMMON COUNCIL OF  THE
 CITY OF OSWEGO.
   (10) EACH ENACTMENT OF SUCH A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION
 OF  A  HOTEL  OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN TWO YEARS
 FROM THE DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION  SHALL  PROHIBIT
 THE  ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS OF
 THIS SECTION, UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED  PURSU-
 ANT TO THIS SECTION.
   (11)  IF  ANY  PROVISION OF THIS SECTION OR THE APPLICATION THEREOF TO
 ANY PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF  THIS
 SECTION  AND  THE  APPLICATION  OF  SUCH  PROVISION  TO OTHER PERSONS OR
 CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
   § 2. This act shall take effect immediately and shall  expire  and  be
 deemed repealed December 31, 2028.