Bill > A07854

This bill authorizes the town of Patterson in Putnam County to impose a hotel and motel tax at a rate not exceeding 5% of the per diem rental rate for each room. The tax would apply to transient guests staying overnight, including those at 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 collected, including provisions that allow hotel or motel owners to collect the tax from guests and remit it to the town. The bill includes several important provisions protecting taxpayers, such as a review process for tax determinations, a three-year statute of limitations on tax assessments (except in cases of fraud), and a requirement that the tax revenues be deposited in the town's general fund and can be used for any lawful purpose. The legislation is temporary, set to expire two years after its enactment, and includes exemptions for certain entities like government agencies, non-profit organizations, and other groups specified in the tax law. The bill also ensures that if any part of the law is found invalid, the rest of the provisions will remain in effect.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7854