Authorizes an occupancy tax in the city of Oneonta, not exceeding 6%.

The bill authorizes the city of Oneonta to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations, up to a maximum of 6% of the per diem rental rate. The tax can be collected by the owner or person entitled to the rent or charge. It excludes certain entities like the state of New York, the United States, and nonprofit organizations. The tax revenue will support municipal services, infrastructure, and other essential expenditures. The tax can be imposed for up to two years and is reviewable for errors or illegalities. The act will expire on December 31, 2027.

Authorizes an occupancy tax in the city of Oneonta, not exceeding 6%.

The bill authorizes the city of Oneonta to impose an occupancy tax on rooms for hire in hotels, motels, and similar accommodations, up to a maximum of 6% of the per diem rental rate. The tax can be collected by the owner or person entitled to the rent or charge. It excludes certain entities like the state of New York, the United States, and nonprofit organizations. The tax revenue will support municipal services, infrastructure, and other essential expenditures. The tax can be imposed for up to two years and is reviewable for errors or illegalities. The act will expire on December 31, 2027.