Bill > S04073

This bill authorizes the town of Dickinson in Broome County to establish a hotel and motel occupancy tax, allowing the town to create local laws imposing a tax of up to 3% on the daily rental rate for rooms in hotels, motels, and similar accommodations. The bill provides detailed guidelines for how this tax can be implemented, including that it can be collected by the town's chief fiscal officer, must be paid by guests to the property owner, and applies to most accommodations except for certain exempt entities like government agencies, charitable organizations, and permanent residents (defined as staying 30 or more consecutive days). The local laws establishing the tax can only be in effect for up to two years at a time, but can be renewed, and all revenues collected must be deposited into the town's general fund and can be used for any lawful purpose. The bill includes provisions for tax collection, review of tax determinations, and safeguards such as a three-year statute of limitations on tax assessments, with an expiration date of September 1, 2027.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S4073