Bill > A08273

This bill authorizes the town of Gardiner, located in Ulster County, to impose a hotel and motel tax of up to five percent on the rental rate of rooms occupied by transient guests, excluding permanent residents who stay for at least ninety consecutive days. The tax, which applies to facilities like hotels, motels, bed and breakfasts, and tourist facilities, will be collected and administered by the town's chief fiscal officer, and the revenue generated will be deposited into the town's general fund to support municipal services and expenditures. The bill also outlines procedures for tax collection, payment, and review of tax determinations, including provisions for challenging assessments and seeking refunds, and includes exemptions for entities like the state, federal government, and charitable organizations. This authorization will expire and be repealed three years after the bill takes effect.

Budget and Finance, Government Affairs

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