Bill > A08347

This bill authorizes the town of Highlands in Orange County, New York, to impose a hotel and motel tax of up to 5% on overnight lodging rentals, with several important specifics. The tax would apply to various types of lodging facilities including hotels, motels, bed and breakfasts, and tourist accommodations, but would not apply to permanent residents (defined as those staying 90 consecutive days or more). The town can collect and administer the tax through its chief fiscal officer, and the law allows hotel or motel owners to collect the tax from guests and remit it to the town. The bill includes provisions for tax collection, filing of returns, and specifies certain entities exempt from the tax, such as government agencies, non-profit organizations, and entities immune from taxation. The bill also establishes procedural safeguards for tax disputes, including the right to review tax determinations through legal proceedings, and stipulates that all revenues generated from this tax will be deposited into the town's general fund and can be used for any lawful purpose. The tax authorization is temporary, set to expire two years after the bill's enactment, and includes a severability clause to ensure that if any part of the law is found invalid, the rest remains in effect.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8347