Bill > S07836

This bill authorizes the town of Highlands in Orange County, New York, to impose a hotel and motel tax of up to 5% on temporary lodging, such as hotels, motels, bed and breakfasts, and tourist facilities. The tax would not apply to permanent residents, defined as individuals staying in a hotel or motel for at least 90 consecutive days. The town's chief fiscal officer would be responsible for collecting and administering the tax, with the ability to collect it from either the guest or the hotel/motel owner. The bill includes provisions for how the tax would be collected, reported, and paid, and specifies that the tax revenues would be deposited into the town's general fund and could be used for any lawful purpose. The bill also outlines exemptions for certain entities like government organizations, religious and charitable institutions, and provides a process for challenging tax determinations through legal proceedings. Importantly, the bill has a sunset provision, meaning it will automatically expire and be repealed two years after its enactment, which is a common practice for local tax authorization laws to require periodic review and renewal.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7836