Bill > S07078

This bill authorizes the town of Patterson in Putnam County to impose a hotel and motel tax with several key provisions. The tax would allow the town to levy up to a 5% additional charge on per diem room rental rates for transient guests, which includes bed and breakfast and tourist facilities, but would not apply to permanent residents (defined as those staying 90 consecutive days or more). The town's chief fiscal officer can collect and administer the tax, with local laws specifying how it will be implemented. Hotel and motel owners would be responsible for collecting the tax from guests and can treat it like a standard part of the room charge. The bill includes specific exemptions for certain entities like government agencies, non-profit organizations, and religious institutions. The tax revenue would be deposited into the town's general fund and can be used for any lawful purpose. The legislation includes provisions for filing returns, review of tax determinations, and has built-in protections such as a three-year statute of limitations on tax assessments (except in cases of fraud). The bill will take effect immediately and automatically expire two years after its enactment, requiring potential renewal or re-authorization by the state legislature.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7078