LOCAL LAW NO. "K" FOR 2025
A LOCAL LAW OF THE COUNTY OF ALBANY, NEW YORK AMENDING ? 270 OF THE ALBANY COUNTY CODE IMPOSING A TAX ON THE OCCUPANCY OF HOTEL ROOMS AND SHORT-TERM RENTALS IN ALBANY COUNTY
Introduced: 11/10/25
By Lekakis:
BE IT ENACTED By the County Legislature of the County of Albany that Local Law No. 3 for 1980 as amended by Local Law No. 8 for 1981, Local Law No. 3 for 1986, Local Law No. 3 for 2005, Local Law No. 11 for 2006, Local Law No. 8 for 2009, Local Law No. 10 for 2010, Local Law No. 2 for 2012, Local Law No. 4 for 2014, Local Law No. 8 for 2016, Local Law No. 5 for 2018, Local Law No. 5 for 2020, Local Law No. 12 for 2023 and Local Law No. ___ for 2024, as codified in ? 270 of the Albany County Code, pursuant to Chapter 693 of the Laws of 1980 of the State of New York, Chapter 375 of the Laws of 1985 of the State of New York, Chapter 531 of the Laws of 2005 of the State of New York, Chapter 194 of the Laws of 2006 of the State of New York, Chapter 105 of the Laws of 2009 of the State of New York, Chapter 401 of the Laws of 2010 of the State of New York, Chapter 312 of the Laws of 2012 of the State of New York, Chapter 228 of the Laws of 2014 of the State of New York, Chapter 452 of the Laws of 2016 of the State of New York, Chapter 134 of the Laws of 2018 of the State of New York, Chapter 58 of the Laws of 2020 of the State of New York, Chapter 337 of the Laws of 2023 of the State of New York, Chapter 587 of the Laws of 2024 of the State of New York, and Chapter 99 of the Laws of 2025 of the State of New York, is hereby amended as follows:
SECTION 1. Legislative Intent
Since 1980, the County of Albany has been authorized by the State of New York to collect a tax on hotel occupancy. Over the years, the tax was reauthorized with changes regarding the percent of the tax levied as well as the specific uses of the funds collected, with the most recent change being adopted in 2024, at a rate...
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