Housing

This bill increases the occupancy tax in St. Lawrence County from three percent to five percent. It directly affects guests staying at hotels, motels, apartment hotels, and boarding houses within the county by raising the fee charged on their room rentals. The law allows the county to collect this additional tax on the per diem rental rate for each room, regardless of whether the stay is daily or longer. The change takes effect immediately upon passage.

Relates to treatment of gains from qualified opportunity zones in calculating taxable income; removes exclusion of gains on property in qualified opportunity zones in calculation of income.

Relates to the discharge of residents of a community residence; provides that nothing shall be deemed construed as creating a relationship of landlord and tenant between an operator of a community residence and a resident; defines community residence.