New York Senate Bill S04073

New York 2025-2026 Regular Session

• Introduced: 1/31/25
• Refer: 1/31/25

Caption

Authorizes the town of Dickinson to establish hotel and motel taxes within such town.

Summary

Bill S04073 authorizes the town of Dickinson, located in Broome County, New York, to impose a local occupancy tax on hotels and motels. This tax can be set at a rate not exceeding three percent of the rental rate for each room occupied. The bill outlines the procedures for tax collection, administration, and the rights of the town's fiscal officer in enforcing the tax. Additionally, it specifies exemptions for certain entities and individuals, such as state and federal governments, charitable organizations, and permanent residents of hotels.

Impact

The enactment of this bill will allow the town of Dickinson to generate additional revenue through the imposition of a hotel and motel tax, which can be used for various lawful purposes within the town's general fund. This local tax authority is a deviation from existing state laws that may limit such powers, thus granting Dickinson more autonomy in managing its local finances. The bill is set to expire on September 1, 2027, unless renewed, which adds a temporary aspect to its implementation.

Sentiment

The sentiment surrounding Bill S04073 appears to be neutral, as there have been no recorded votes or significant committee discussions indicating strong opposition or support. The lack of publicized debate suggests that the bill may be viewed as a straightforward measure to enhance local revenue without contentious implications.

Contention

There are no notable points of contention reported in the discussions or voting history related to this bill. Given its specific focus on local taxation authority, it seems to have garnered a consensus without significant opposition from stakeholders or affected parties.