Bill > A07341

This bill authorizes the city of Mount Vernon in Westchester County to establish a local hotel and motel tax up to 5.875% on per diem rental rates, applying to various types of short-term lodging accommodations including hotels, motels, bed-and-breakfasts, short-term rentals, Airbnbs, and other transient lodging spaces. The tax would not apply to permanent residents, defined as those staying for at least 30 consecutive days. The city's chief fiscal officer would be responsible for collecting and administering the tax, with provisions allowing hotel/motel owners to collect the tax from guests and remit it to the city. The bill specifies that tax revenues will be paid into the city's general fund and can be used to offset administrative expenses, with the remaining balance to be determined by the city council. The local law establishing the tax can be enacted for periods up to two years, with the ability to renew, and the entire authorization is set to expire on December 31, 2027. The bill also includes detailed provisions for tax review, refunds, and protections against invalid applications of the law.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7341