Seneca County adopts Local Law No. 2 of 2025 renewing hotel-motel occupancy tax

Seneca County Board of Supervisors voted Tuesday to adopt Local Law No. 2 of 2025, the Seneca County Hotel-Motel Occupancy Tax, following a short public hearing that produced no public testimony.

The board opened the public hearing on the proposed local law, took public comment (none was offered), and then closed the hearing before moving to adoption. A motion to open the hearing was made, seconded and carried. A later motion to close the public hearing was also made, seconded and carried. The board then voted to adopt the local law. The board recorded the final outcome as carried; no roll-call vote with named yes/no tallies was provided in the transcript.

Supervisor Shipley noted during final consideration that the rate under consideration is the original 3% levy that the county has reintroduced on the periodic cycle: "this is the original 3% that we have, reintroduced every 3 years," he said.

The adoption was presented on the meeting agenda as item 33: "Adopt Local Law 2 of 2025, the Seneca County Hotel Motel Occupancy Tax 2025." The transcript records the motion, a second and the chair calling for the ayes before stating "Carried." The hearing and adoption occurred in the same meeting; no written public comments or additional conditions were recorded on the transcript.

The board did not discuss specific allocations or changes to the tax rate during the public hearing recorded in the transcript. The transcript does not specify implementation dates or administrative details for the new local law.

The local law replaces or renews the county's existing hotel-motel occupancy levy consistent with past practice; the board did not record any separate amendment to the text during the meeting.

Copies of the local law and any implementing resolutions or administrative instructions were not included in the meeting transcript and are therefore not described here.