Bill > A01969

This bill authorizes the village of Chester in Orange County to establish a new local tax on hotel and motel rooms up to 5% of the per diem rental rate. The tax would apply to various lodging facilities including hotels, motels, bed and breakfasts, and tourist accommodations, but would not apply to permanent residents (defined as those staying 90 consecutive days or more). The village's chief fiscal officer would be responsible for collecting and administering the tax, and local laws can specify that hotel or motel owners are responsible for collecting and remitting the tax from guests. The bill includes detailed provisions for tax collection, including guidelines for filing returns, review processes for tax determinations, and protections for taxpayers. All revenues collected from this tax would be deposited into the village's general fund and can be used for any lawful purpose. The tax authorization is temporary, set to expire two years after the bill's enactment, and includes safeguards such as a three-year statute of limitations for assessing additional taxes and provisions ensuring that if any part of the law is found invalid, the rest remains in effect.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A1969