New York Assembly Bill A06815

New York 2025-2026 Regular Session

• Introduced: 3/14/25
• Refer: 3/14/25
• Report Pass: 6/4/25
• Refer: 6/4/25
• Report Pass: 6/6/25
• Engrossed: 6/6/25
• Refer: 6/6/25
• Engrossed: 6/13/25
• Enrolled: 10/9/25
• Chaptered: 10/16/25
• Passed: 10/16/25

Caption

Authorizes the town of Fishkill to adopt a local law to impose a hotel/motel occupancy tax for hotels not located in the village of Fishkill; authorizes the village of Fishkill to adopt local laws to impose a hotel/motel occupancy tax in such village; provides for the repeal of such provisions upon expiration thereof.

Summary

A06815 authorizes the town of Fishkill and the village of Fishkill, in Dutchess County, to adopt local laws imposing a hotel or motel occupancy tax. The authorization applies to the town only for lodging establishments outside the village, while the village may tax lodging within its own boundaries. The bill sets a maximum tax rate of 2.5 percent of the per diem room rental rate and defines “hotel” broadly to include motels, apartment hotels, and boarding houses. The bill also lays out administrative and enforcement rules for collecting the tax, including who is responsible for remitting it, how returns may be filed, refund and review procedures, limitations periods, and exemptions for government entities and certain nonprofit organizations. Any revenue collected would go into the general fund of the town or village and could be used for any municipal purpose. The authorization is temporary: each local law adopted under the bill may run for no more than three years, and the state authorization itself expires on December 31, 2027.

Impact

This bill would amend the state Tax Law to create a narrow, municipality-specific authorization for hotel/motel occupancy taxes in Fishkill. It does not directly impose a tax statewide; instead, it gives the town and village local legislative authority to enact their own occupancy taxes within the bill’s limits. If adopted locally, the measure would affect hotel, motel, and similar lodging operators, as well as transient guests paying room charges, and would establish collection and enforcement obligations for local fiscal officers and lodging owners.

Sentiment

The voting history suggests generally favorable support for the bill, with strong committee approval and passage in both chambers. The Assembly Ways and Means Committee advanced it 27-6, the Rules Committee approved it unanimously, and the full Assembly passed it 90-51. The Senate also passed the bill 46-13. The pattern indicates broad support, though not unanimity, consistent with a local revenue measure that some members likely viewed as beneficial for municipal financing while others opposed new lodging taxes.

Contention

The main point of contention is the creation of a new local tax on hotel and motel stays, which can be viewed as a burden on visitors, lodging businesses, and potentially tourism-related activity. Opposition likely centered on whether Fishkill should be granted this additional taxing authority and whether the tax could affect room rates or competitiveness. Supporters appear to have favored local control and the ability to raise revenue for town and village purposes, while the bill’s temporary sunset and three-year local-law limit suggest an effort to make the authority limited and reviewable.