Bill > A08273

This bill authorizes the town of Gardiner in Ulster County, New York, to impose a hotel and motel tax up to 5% on the daily rental rate for each room, with specific provisions and limitations. The tax would apply to transient guests staying at hotels, motels, bed and breakfasts, 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, and local laws can specify how the tax is collected, with hotel or motel owners responsible for collecting and remitting the tax. The bill outlines detailed procedures for tax collection, including filing returns, payment schedules, and review processes. Certain entities are exempt from the tax, such as government agencies, nonprofits, and religious organizations. All revenues generated from this tax will be paid into the town's general fund and can be used to support municipal services, infrastructure, and other essential expenditures. The tax authorization is temporary, set to expire two years after the bill's enactment, and includes provisions to ensure that if any part of the law is found invalid, the rest of the legislation remains in effect.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/A8273