Bill > S07650

This bill authorizes the village of Chester in Orange County to impose a hotel and motel tax of up to five percent on each room's daily rental rate, with some specific provisions and limitations. The tax would apply to various lodging facilities like hotels, motels, bed and breakfasts, and tourist accommodations, but would not apply to permanent residents (defined as individuals staying 90 consecutive days or more). The village can collect and administer the tax through its chief fiscal officer, and the tax can be collected by hotel/motel owners who are responsible for remitting it to the village. The bill includes detailed provisions about tax collection, exemptions (such as for government entities and certain nonprofit organizations), and review procedures for tax disputes. The tax revenues will be paid into the village's general fund and can be used for any lawful purpose. Importantly, the bill includes a sunset provision, meaning the tax authorization will automatically expire two years after the act takes effect, requiring potential future legislative renewal. The bill provides comprehensive guidelines for implementing and managing this local hotel and motel tax, ensuring transparency and establishing clear legal frameworks for collection and dispute resolution.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7650