Extends the hotel and motel tax in the town of Woodbury an additional two years.
Summary
A04315 extends the authorization for the Town of Woodbury to impose a local hotel and motel tax. The bill amends the expiration date in chapter 510 of the laws of 2016, as previously amended in 2022, changing the sunset from nine years after enactment to eleven years after enactment. In practical terms, it keeps the local lodging tax in place for two additional years beyond the current expiration date.
The measure does not create a new tax or change the tax rate in the bill text provided; it simply prolongs the existing authority for the town to continue collecting the hotel and motel tax. Because the underlying law is a local enabling act, the bill affects the Town of Woodbury and the taxpayers, lodging businesses, and visitors subject to the tax within that municipality. It also preserves the revenue stream that the town has been authorized to use under the original enabling legislation.
Impact
The bill amends the sunset provision of a local tax authorization, extending the life of the Town of Woodbury hotel and motel tax by two years. This keeps in force the town’s authority under chapter 510 of the laws of 2016, as amended, and delays repeal of the act. The practical legal effect is limited to Woodbury and to entities operating or staying in local hotels and motels, while maintaining the municipality’s ability to continue using the tax as a local revenue source.
Sentiment
The bill appears to have been broadly supported. It advanced favorably through the Assembly Ways and Means Committee, the Assembly Rules Committee, and passed both chambers with clear majorities. The vote totals suggest little organized opposition, and the absence of committee transcript controversy indicates the extension was treated as a routine local authorization measure rather than a contentious policy change.
Contention
There is little evidence of substantive contention in the available record. The only likely point of debate would be the policy choice to continue a local lodging tax, which affects hotel and motel operators, travelers, and potentially local tourism costs. However, the strong committee and floor votes suggest any concerns about taxation or local burden did not generate significant resistance. The bill is narrowly focused on extending an existing tax authority rather than expanding it or changing its structure.