Bill > S07321

This bill authorizes the city of Mount Vernon in Westchester County to impose a hotel and motel tax up to 5.875% on the daily rental rate for rooms, with several important provisions. The tax applies to various types of temporary lodging, including hotels, motels, bed-and-breakfast establishments, short-term rentals, Airbnbs, and other transient accommodations, but explicitly excludes permanent residents (defined as those staying 30 consecutive days or more). The city's chief fiscal officer can collect and administer the tax, with local laws specifying how it will be implemented. Hotel or motel owners can collect the tax from guests and will be responsible for remitting it to the city. The bill includes specific protections and procedures, such as allowing tax determinations to be reviewed through legal proceedings, limiting tax assessments to two years after filing (except in cases of fraud), and requiring that tax revenues be deposited in the city's general fund. The local law imposing the tax can be enacted for periods up to two years, and the entire authorization will expire on December 31, 2027, though the city can reenact the tax upon expiration. The bill also includes provisions exempting certain entities like government bodies and non-profit organizations from the tax.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7321