Bill > A02328

This bill authorizes the town of Dickinson in Broome County to establish a local hotel and motel occupancy tax up to 3% of the daily rental rate, with several key provisions. The tax can be applied to rooms in hotels, motels, apartment hotels, and boarding houses, and would be collected by the town's chief fiscal officer. The bill specifies that hotel owners or those receiving room rental payments can collect the tax from guests and are responsible for remitting it to the town. The legislation includes important exemptions for certain entities like government agencies, non-profit organizations, and permanent residents (defined as someone staying 30 or more consecutive days). The local law establishing the tax can only be in effect for up to two years at a time, but can be renewed. All revenues collected would be deposited into the town's general fund and can be used for any lawful purpose. The bill includes provisions for reviewing tax determinations through legal proceedings and sets a three-year statute of limitations on tax assessments, except in cases of fraudulent returns. The tax authorization will expire on September 1, 2027, but can be re-enacted through subsequent local laws.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2328