Bill > S06618

This bill authorizes the town of Montgomery in Orange County, New York to implement a local hotel and motel tax up to 5% of the daily room rate, with several specific provisions and limitations. The tax would apply to lodging facilities like hotels, motels, bed and breakfasts, and tourist accommodations, but would not apply to permanent residents (defined as those staying 90 consecutive days or more). The town can collect and administer the tax through its chief fiscal officer, with local laws determining the specific implementation. Hotel and motel owners would be responsible for collecting the tax from guests and can treat it as part of the room charge. The bill includes provisions exempting certain entities from the tax, such as government agencies, non-profit organizations, and other specifically defined groups. The tax revenues would be paid into the town's general fund and can be used for any lawful purpose. The bill includes detailed procedures for tax disputes, refunds, and assessments, with a statute of limitations of three years for additional tax assessments (except in cases of fraudulent returns). Importantly, the bill is temporary, set to expire and be automatically repealed two years after its enactment.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6618