Bill > S07820

This bill authorizes the town of Gardiner in Ulster County to impose a hotel and motel tax, which is a tax on temporary lodging. This means that people staying in hotels, motels, bed and breakfasts, and tourist facilities in Gardiner could be charged an additional fee, up to five percent of the room's rental rate, as long as they are not permanent residents, defined as someone staying for at least 90 consecutive days. The town's chief fiscal officer will be responsible for collecting and administering this tax, and local laws can outline how the tax is paid by guests to the hotel owners, who are then responsible for remitting it to the town. The bill also specifies that certain entities, like the state, federal government, and charitable organizations, are exempt from this tax. It provides procedures for reviewing tax determinations and seeking refunds, and generally limits tax assessments to three years after a return is filed, unless no return was filed. Importantly, the revenue generated from this tax will go into Gardiner's general fund and can be used for municipal services, infrastructure, and other essential expenditures. This authorization will expire and be repealed three years after the bill takes effect.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7820