New York legislation · 2025-2026 General Assembly
New York S4887: Authorizes an occupancy tax in the county of Herkimer
Status: Signed into law, August 21, 2026
Authorizes an occupancy tax in the county of Herkimer not to exceed 5%.
What the bill says
An act to amend the tax law, in relation to authorizing an occupancy tax in the county of Herkimer; and providing for the repeal of such provisions upon expiration thereof.
From the amended text, May 7, 2026:
AN ACT to amend the tax law, in relation to authorizing an occupancy tax in the county of Herkimer; and providing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, 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 COUNTY OF HERKIMER. (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE COUNTY OF HERKIMER, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY 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 OCCUPYING 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 FIVE PERCENT OF THE PER DIEM RENTAL …
Sponsors
- Mark Walczyk (R, 49) · primary sponsor
Latest actions
- : SIGNED CHAP.244
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
- : ORDERED TO THIRD READING RULES CAL.480
- : SUBSTITUTED FOR A5577B
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
Votes
- FLOOR Vote (May 28, 2026): 47 yea, 13 nay, passed
- Senate Investigations And Government Operations Committee: COMMITTEE Vote (May 12, 2026): 7 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is S4887?
- S4887 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes an occupancy tax in the county of Herkimer.
- What does S4887 do?
- In its own words: An act to amend the tax law, in relation to authorizing an occupancy tax in the county of Herkimer; and providing for the repeal of such provisions upon expiration thereof.
- What is the status of S4887?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.244 (August 21, 2026).
- Who sponsored S4887?
- Mark Walczyk (R, 49).
- Where is the official record for S4887?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S4887
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.