Bill > S06859

This bill makes two primary technical changes to existing New York tax law. First, it renumbers an existing section of the tax law related to occupancy tax (Section 1202-hh is now renumbered as 1202-hh-2). Second, and more substantively, the bill extends the authorization for the village of Nyack to impose an occupancy tax from December 31, 2025, to December 31, 2027. An occupancy tax is a fee charged to guests who stay in hotels, motels, and other short-term lodging establishments, typically used to generate revenue for local municipalities. In this case, the bill is essentially giving the village of Nyack two more years to continue collecting this tax, which was originally authorized in a 2022 law. The bill takes effect immediately, with a technical provision ensuring that the renumbering does not affect the eventual repeal of the original section of law.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S6859