Bill > S07966

This bill authorizes the village of Atlantic Beach in Nassau County to impose a 3% tax on hotel, motel, and beach club rentals, with specific definitions and provisions. The bill defines a "beach club" as a facility located on or near an ocean beach that allows recreational activities like sunbathing and swimming, and includes such facilities operated by hotels or other entities. The tax would apply to daily rentals, with a maximum rate of 3% of the per diem rental rate, and would not apply to permanent residents (defined as those staying for at least 90 consecutive days). The village's chief fiscal officer would be responsible for collecting and administering the tax, with provisions for how it can be collected from occupants and paid to the village. The bill includes detailed guidelines for tax collection, including filing returns, handling disputes, and reviewing tax determinations. All revenues generated from this tax would be paid into the village's general fund and can be used for any lawful purpose. The legislation is temporary, set to expire two years after its implementation, and includes safeguards to ensure that if any part of the law is found invalid, the rest of the provisions remain in effect.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S7966