Bill > A06815

This bill authorizes the town of Fishkill and the village of Fishkill to independently adopt local laws imposing a hotel/motel occupancy tax, with several important stipulations. The tax would be limited to a maximum rate of 2.5% of the per diem rental rate for each room, and would apply to various types of lodging accommodations including hotels, motels, apartment hotels, and boarding houses. The bill specifies that hotel owners or those receiving rental payments can collect the tax from guests and would be responsible for remitting it to the appropriate municipal fiscal officer. The legislation includes provisions for how the tax can be collected, administered, and reviewed, and exempts certain entities like government bodies and nonprofit organizations from the tax. Each local law imposing the tax can only be in effect for up to three years, after which it can be renewed. The tax revenues would be paid into the general fund of the respective municipality and can be allocated at the discretion of local legislators. The bill includes safeguards such as a statute of limitations on tax assessments and provisions to ensure that if any part of the law is found invalid, the rest remains in effect. The authorization for this local tax is set to expire on December 31, 2027.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6815