Bill > S06243

This bill authorizes the town of Fishkill and the village of Fishkill to impose a local hotel and motel occupancy tax, with specific guidelines and limitations. The tax would apply to rooms in hotels, motels, apartment hotels, and boarding houses, with a maximum rate of 2.5% of the per diem rental rate. The tax can be collected by local finance officers and would be paid by guests to the hotel owner or person receiving the rental charge. Importantly, the tax would not apply to certain entities like government agencies, non-profit organizations, and other tax-exempt groups. Local laws establishing this tax can be enacted for up to three years at a time, and the revenues can be deposited into the general fund and used for any town or village purpose. The bill includes provisions for tax collection, administration, and dispute resolution, such as the right to challenge tax determinations through legal proceedings. The authorization for these local taxes will expire on December 31, 2027, but can be renewed through subsequent local law enactments.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6243