Bill > S07820

This bill authorizes the town of Gardiner in Ulster County to impose a hotel and motel tax up to 5% on per diem room rentals, with specific provisions and limitations. The tax would apply to transient guests staying in 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 that hotel or motel owners are responsible for collecting and remitting the tax. The bill includes detailed provisions for tax collection, including requirements for filing returns, payment procedures, and review processes for tax determinations. Importantly, the tax cannot be imposed on certain entities like government agencies, religious or charitable organizations, or other exempt groups. All revenues collected from this tax would be paid into the town's general fund and can be used to support municipal services, infrastructure, and other essential expenditures. The bill is temporary, set to expire two years after its enactment, and includes severability language to ensure that if any part of the law is found invalid, the rest remains in effect.

Government Affairs

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