New York Assembly Bill A10522

New York 2025-2026 Regular Session

• Introduced: 3/6/26
• Refer: 3/6/26
• Report Pass: 5/12/26
• Refer: 5/12/26
• Report Pass: 5/14/26
• Engrossed: 5/14/26
• Refer: 5/14/26
• Engrossed: 5/28/26

Caption

Authorizes the town of Clinton to impose an occupancy tax

Impact

If enacted, A10522 would amend the New York tax law specifically to grant the town of Clinton the power to levy and administer this new occupancy tax. Local officials would be responsible for the tax collection process, which mirrors the collection method for other local taxes. Revenues generated from this tax are earmarked to flow into the town's treasury and contribute to its general fund, which could be spent on community needs and services.

Summary

Bill A10522, introduced in the New York Assembly, authorizes the town of Clinton, located in Dutchess County, to impose a 3% occupancy tax on individuals occupying hotel or motel rooms. This legislation aims to provide the town with an additional source of revenue, which could be utilized for various local purposes. The bill establishes a framework for the local law that includes definitions of taxable accommodations and stipulates exemptions for permanent residents who occupy a room for at least 30 consecutive days.

Contention

While the bill primarily serves as a tool for local revenue generation, potential points of contention could arise surrounding the imposition of the tax on visitors. Stakeholders may express concerns over the economic impact of such a tax on tourism, potentially arguing that increased lodging costs could deter visitors. There may also be discussions around whether the tax fairly distributes its burden among varying property types and the implications for local hotel businesses. Furthermore, the provision for the repeal of the tax after three years may lead to debates on its necessity and effectiveness post-deployment.