Bill > A07913

This bill authorizes the town of Montgomery in Orange County to establish a local hotel and motel tax, with several key provisions. The tax would be limited to a maximum of 5% of the daily room rate and would not apply to permanent residents (defined as those staying 90 consecutive days or more). The town can collect and administer the tax through its chief fiscal officer, and hotel or motel owners would be responsible for collecting and remitting the tax to the town. The bill includes specific guidelines for tax collection, including provisions for filing returns, payment schedules, and exemptions for certain entities like government organizations, religious/charitable groups, and other tax-exempt entities. The legislation also outlines a process for challenging tax determinations through legal proceedings and establishes that all revenues collected would be deposited into the town's general fund and can be used for any lawful purpose. Importantly, the bill is temporary, set to expire two years after its enactment, which provides a limited trial period for the new tax authority.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A7913