Permits Oswego county occupancy tax funds for tourism capital improvements; exempts permanent residents.
This bill amends the tax law to allow Oswego county to use occupancy tax funds for tourism-related capital improvements. It also removes the tax on permanent residents. The tax applies to overnight lodging facilities, with rates set at four percent of the per diem rental rate. The collected funds are to be deposited in a special tourism and convention fund for tourism development in Oswego county.
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