Bill > A08274

This bill establishes a new local tax law that authorizes the village of West Hampton Dunes in Suffolk County to impose a hotel and motel occupancy tax of up to 5% on each room's daily rental rate. The tax would not apply to permanent residents, defined as individuals staying in a hotel or motel for at least 90 consecutive days. The village's chief fiscal officer can collect and administer the tax, with local laws determining the specific collection methods. Hotel and motel owners would be responsible for collecting the tax from guests and remitting it to the village. The bill includes provisions for tax collection, filing returns, and review processes for tax determinations. Certain entities are exempt from the tax, including government agencies, non-profit organizations, and entities immune from taxation. All revenues generated from this tax will be deposited into the village's general fund and can be used for any lawful purpose. The tax law is temporary, set to expire three years after its implementation, and includes safeguards to ensure that if any part of the law is found invalid, the rest of the provisions remain in effect.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8274