New York 2025-2026 Regular Session

New York Senate Bill S07790

Introduced
5/6/25  

Caption

Authorizes the village of Croton-on-Hudson, in the county of Westchester, to impose a hotel and motel tax.

Impact

The implementation of this hotel and motel tax is anticipated to bolster Croton-on-Hudson's financial resources, as the revenue generated from this tax will contribute to the village's general fund. This funding could support various local initiatives and public services, enriching the community’s offerings and infrastructure. However, the bill stipulates that permanent residents are exempt from this tax, ensuring that long-term inhabitants are not financially burdened by such levies on transient accommodations.

Summary

Bill S07790 seeks to amend New York's tax law, specifically allowing the village of Croton-on-Hudson to impose a local hotel and motel tax. This tax, which is capped at three percent of the rental rate per room, aims to generate revenue for the village by taxing transient guests who occupy hotel and motel rooms. The legislation defines these accommodations broadly to include not only hotels and motels but also bed and breakfast establishments and tourist facilities, effectively extending the tax's applicability across various types of lodging within the village limits.

Contention

Discussion around S07790 may revolve around the potential implications of local taxation authority. Supporters argue that this bill empowers the municipality to address specific local financial needs through direct taxation of visitors rather than relying solely on state and federal funding streams. Conversely, critics may raise concerns about the fairness of imposing additional taxes on visitors, particularly in a competitive tourism market where lodging costs are already a significant factor for travelers.

Companion Bills

NY A08348

Same As Authorizes the village of Croton-on-Hudson, in the county of Westchester, to impose a hotel and motel tax.

Similar Bills

No similar bills found.