Skip to main content
County of Sullivan header
File #: ID-7984    Version: 1 Name:
Type: Resolution Status: Agenda Ready
File created: 12/12/2025 In control: County Legislature
On agenda: 12/18/2025 Final action:
Enactment date: Enactment #:
Title: Click or tap here to enter text.
Attachments: 1. Room Tax LL December 2025 clean copy

Narrative of Resolution:

title

Click or tap here to enter text.

end

 

body

If Resolution requires expenditure of County Funds, provide the following information:

Amount to be authorized by Resolution: Click or tap here to enter text.

Are funds already budgeted? Choose an item.

                     If ‘Yes,’ specify appropriation code(s): Click or tap here to enter text.

                     If ‘No,’ specify proposed source of funds: Click or tap here to enter text.

Specify Compliance with Procurement Procedures:

RESOLUTION INTRODUCED BY EXECUTIVE COMMITTEE TO ENACT A PROPOSED LOCAL LAW ENTITLED “TO AMEND LOCAL LAW 3 OF 2007 AND LOCAL LAW 3 OF 2021, THE SULLIVAN COUNTY HOTEL AND MOTEL ROOM OCCUPANCY TAX LAW (CHAPTER 182-PART 3 OF THE SULLIVAN COUNTY CODE)”.

Narrative of Resolution:  To Amend Local Law 3 of 2007 and Local Law 3 of 2021, the Sullivan County Hotel and Motel Room Occupancy Tax Law (Chapter 182-Part 3 of the Sullivan County Code).

WHEREAS, the County of Sullivan is authorized to impose a tax upon the rent for occupancy of hotel and motel rooms pursuant to Chapter 182 of the Administrative Code; and

WHEREAS, the New York State Legislature implemented new short-term rental laws requiring hosts to register their properties, collect sales/occupancy taxes, and comply with local regulations, effective March 2025.

WHEREAS, the proposed amendment is intended to clarify the scope, administration, and enforcement of the County’s room occupancy tax in light of recent State law changes and evolving lodging practices; and

NOW, THEREFORE, BE IT RESOLVED, that the Local Law 3 of 2021, of the Sullivan County Hotel and Motel Room Occupancy Tax Law is hereby amended and

BE IT FURTHER RESOLVED, that this Local Law shall become effective as of the date of filing with the New York Secretary of State.