New York A08490 authorizes occupancy taxes in Utica and Rome up to 3%.
New York A08490 amends the tax law to allow the cities of Utica and Rome to impose occupancy taxes on hotel rooms, up to 3% of the per diem rental rate. These taxes can be collected by hotel owners or managers. The bill outlines procedures for tax collection, filing, and refund processes. It also specifies that certain entities, like the state of New York and the United States, are exempt from these taxes. The act takes effect immediately and expires on December 31, 2027.
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