Bill > S07790

This bill authorizes the village of Croton-on-Hudson in Westchester County to impose a hotel and motel tax up to 3% of the daily room rental rate, with specific provisions and limitations. The tax would apply to transient guests staying in hotels, motels, bed and breakfasts, and tourist facilities, but would not apply to permanent residents (defined as those staying 90 or more consecutive days). The bill outlines detailed regulations for tax collection, including that hotel or motel owners can collect the tax from guests and are responsible for remitting it to the village. The local law can specify how the tax is collected and administered, and the revenues will be deposited into the village's general fund and can be used for any lawful purpose. The bill includes protections for certain entities like government agencies and non-profit organizations, who would be exempt from the tax. Additionally, it provides mechanisms for taxpayers to challenge tax determinations through legal proceedings and sets a three-year statute of limitations on tax assessments, except in cases of fraudulent returns. The tax authorization is temporary, with the law set to expire two years after its enactment.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7790