Permits funds from Oswego county occupancy tax to be used for tourism-related capital improvements and exempts permanent residents from the tax.

The bill amends the tax law to allow funds collected from the Oswego county occupancy tax to be used for tourism-related capital improvements. It also removes the tax for permanent residents, defined as those occupying a hotel or motel room for at least thirty consecutive days. The tax applies to overnight lodging facilities and is set at four percent of the per diem rental rate for each room. The collected revenues are to be deposited in a special tourism and convention fund and used for promoting Oswego county and increasing convention and tourist business.

Permits funds from Oswego county occupancy tax to be used for tourism-related capital improvements and exempts permanent residents from the tax.

The bill amends the tax law to allow funds collected from the Oswego county occupancy tax to be used for tourism-related capital improvements. It also removes the tax for permanent residents, defined as those occupying a hotel or motel room for at least thirty consecutive days. The tax applies to overnight lodging facilities and is set at four percent of the per diem rental rate for each room. The collected revenues are to be deposited in a special tourism and convention fund and used for promoting Oswego county and increasing convention and tourist business.