Authorizes the town of Gardiner, in the county of Ulster, to impose a hotel and motel tax.
Summary
This bill authorizes the town of Gardiner in Ulster County to adopt a local hotel and motel occupancy tax. The tax may be imposed by local law on transient guests staying in hotels, motels, bed-and-breakfasts, and similar tourist facilities, at a rate of up to 5 percent of the per diem room rental charge. Permanent residents, defined as people occupying a room for at least 90 consecutive days, would be exempt.
The bill also sets out the administrative framework for the tax. It allows the town to designate how the tax is collected, requires room owners or rent recipients to collect and remit it, provides for monthly or other periodic returns, and incorporates procedures for judicial review, refunds, assessments, and limitations periods. All revenue would be deposited into Gardiner’s general fund and may be used for municipal services, infrastructure, and other essential expenditures as determined by the town board. The authorization is temporary and would expire two years after enactment unless renewed by future legislation.
Impact
The bill amends the state Tax Law by adding a new section specifically empowering the town of Gardiner to levy a local hotel and motel occupancy tax. It creates a narrow local taxing authority that otherwise would not exist, while preserving existing exemptions for certain governmental and charitable entities and setting procedural rules for collection, enforcement, refunds, and appeals. Because the authorization is time-limited, the local tax power would automatically repeal after two years.
Sentiment
The bill appears to have generally favorable support in the Legislature, as reflected by positive committee votes and final Assembly passage. The Ways and Means Committee advanced it 27-5, the Rules Committee approved it 26-1, and the Assembly passed it 95-49. The vote pattern suggests broad support for giving the town a new revenue tool, though not unanimous backing.
Contention
The main point of contention is likely the creation of a new local tax on lodging, which can affect tourists, short-term visitors, and lodging businesses in Gardiner. Opponents may view the measure as an added burden on hospitality-related commerce or as unnecessary local taxation, while supporters likely see it as a way to raise revenue for town services and infrastructure without affecting permanent residents. The recorded floor vote, with 49 nays, indicates some legislative resistance even though the bill advanced comfortably through committee.