Bill > A05451

This bill extends the authority of the village of Highland Falls to impose an occupancy tax by modifying the expiration date of a previously enacted law. Specifically, the bill changes the sunset date of the occupancy tax authorization from December 31, 2025, to December 31, 2027, effectively giving the village two additional years to continue collecting this tax. An occupancy tax is a fee charged to guests who stay in hotels, motels, and other short-term lodging establishments, which provides a revenue stream for local municipalities. The bill takes effect immediately upon passage, allowing the village to maintain its current tax collection practices without interruption. This type of legislation is common for local governments seeking to extend their taxing authority for specific purposes.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5451