New York legislation · 2025-2026 General Assembly
New York S7867: Permits funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements
Status: In committee, June 4, 2026
Permits funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements; removes such tax on permanent residents.
What the bill says
An act to amend the tax law, in relation to permitting funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements.
From the amended text, May 30, 2025:
AN ACT to amend the tax law, in relation to permitting funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Subdivisions 1, 3, and 9 of section 1202-h of the tax law, as added by chapter 404 of the laws of 1988 and subdivision 1 as amended by chapter 224 of the laws of 2015, are amended to read as follows: (1) Notwithstanding any other provisions of law to the contrary, the county of Oswego 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 [tourist home, inn,] A hotel or motel [rooms] ROOM in such county. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN ANY FACILITY PROVIDING LODGING ON AN OVERNIGHT BASIS. The rates of such tax shall be four percent of the per diem rental rate for each room provided, however, such tax shall not be applicable to a permanent resident of such [tourist home, inn,] hotel or motel …
Sponsors
- Mark Walczyk (R, 49) · primary sponsor
Latest actions
- : SUBSTITUTED BY A8143A
- : ORDERED TO THIRD READING CAL.1720
- : COMMITTEE DISCHARGED AND COMMITTED TO RULES
- : REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
- : PRINT NUMBER 7867A
- : AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
- : REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
Subjects: Tax Law
Common questions
- What is S7867?
- S7867 is a bill in the New York Legislature (2025-2026 General Assembly): Permits funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements.
- What does S7867 do?
- In its own words: An act to amend the tax law, in relation to permitting funds collected from the Oswego county occupancy tax to be used on making tourism related capital improvements.
- What is the status of S7867?
- In committee as of June 4, 2026. Latest action: SUBSTITUTED BY A8143A (June 4, 2026).
- Who sponsored S7867?
- Mark Walczyk (R, 49).
- Where is the official record for S7867?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S7867
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.