New York legislation · 2025-2026 General Assembly
New York S10029: Increases the occupancy tax in the county of St. Lawrence
Status: Signed into law, August 21, 2026
Increases the occupancy tax in the county of St. Lawrence from three to five percent.
What the bill says
An act to amend the tax law, in relation to increasing the occupancy tax in the county of St. Lawrence.
From the introduced text, April 23, 2026:
AN ACT to amend the tax law, in relation to increasing the occupancy tax in the county of St. Lawrence THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Section 1202-l of the tax law, as added by chapter 522 of the laws of 1991, is renumbered 1202-ll. § 2. Subdivision 1 of section 1202-ll of the tax law, as added by chapter 522 of the laws of 1991, and such section as renumbered by section one of this act, is amended to read as follows: (1) Notwithstanding any other provisions of law to the contrary, the county of St. Lawrence 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, as the legislature has or would have the power and authority to impose upon persons occupying rooms in hotels or motels in such county. For the purposes of this section, the term "hotel" shall mean a building or portion of it which is regularly used and kept open as such for the lodging of guests. The term "hotel" includes an apartment hotel, a motel or a boarding house, whether or not meals are served. Such tax shall be imposed …
Sponsors
- Daniel Stec (R, 45) · primary sponsor
- Mark Walczyk (R, 49)
Latest actions
- : SIGNED CHAP.263
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
- : ORDERED TO THIRD READING RULES CAL.609
- : SUBSTITUTED FOR A11163
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
Votes
- FLOOR Vote (May 28, 2026): 49 yea, 11 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 S10029?
- S10029 is a bill in the New York Legislature (2025-2026 General Assembly): Increases the occupancy tax in the county of St. Lawrence.
- What does S10029 do?
- In its own words: An act to amend the tax law, in relation to increasing the occupancy tax in the county of St. Lawrence.
- What is the status of S10029?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.263 (August 21, 2026).
- Who sponsored S10029?
- Daniel Stec (R, 45), with 1 co-sponsor.
- Where is the official record for S10029?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S10029
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.