Bill > A08348

This bill authorizes the village of Croton-on-Hudson in Westchester County to impose a hotel and motel tax up to 3% of the per diem rental rate for each room, with several key provisions and restrictions. The tax would not apply to permanent residents (defined as those staying 90 consecutive days or more) and cannot be imposed on certain entities like government agencies, non-profit organizations, or entities immune from taxation. The village can collect and administer the tax through local laws, with hotel or motel owners responsible for collecting and remitting the tax, similar to how they collect rent. The bill provides detailed procedures for tax collection, including provisions for filing returns, appealing tax determinations through the court system, and time limitations on tax assessments. All revenues generated from this tax will be deposited into the village's general fund and can be used for any lawful purpose. The legislation includes safeguards such as a review process for tax determinations and protections against invalid provisions, and is set to expire two years after its enactment, allowing the village to reassess its tax strategy.

Budget and Finance, Government Affairs

https://www.nysenate.gov/legislation/bills/2025/A8348