New York 2025-2026 Regular Session

New York Senate Bill S07836

Introduced
5/9/25  
Refer
5/9/25  
Engrossed
6/12/25  
Refer
6/12/25  

Caption

Authorizes the town of Highlands, Orange county, to impose a hotel and motel tax of up to five percent.

Impact

The enactment of S07836 would immediately enable the town of Highlands to adopt and amend local laws geared towards implementing the hotel and motel tax. The revenues generated from this tax would be directed into the town's treasury, allowing for the funds to be used for any lawful purpose, effectively bolstering the town's general fund. Such local control over tax imposition signifies a shift towards empowering municipalities to raise funds directly, responding to their specific economic needs.

Summary

Bill S07836 is a legislative proposal introduced in the New York Senate aimed at authorizing the town of Highlands, located in Orange County, to impose a hotel and motel tax. The proposed tax rate is capped at five percent of the per diem rental rate for each room occupied in hotels and motels within the town. This new regulation anticipates the town's ability to generate additional local revenue by taxing overnight stays at these establishments, thereby enhancing the town's financial resources.

Contention

While the proposal may provide financial benefits for the town of Highlands, it also raises potential points of contention among stakeholders. Opponents might express concerns regarding the impact of additional taxation on tourism, especially if it affects the competitiveness of local hotels and motels compared to neighboring areas without such a tax. Proponents argue that the tax is a legitimate means for towns to secure necessary funding for community services and infrastructure, placing emphasis on the locality's discretion to manage its economic strategies.

Companion Bills

NY A08347

Same As Authorizes the town of Highlands, Orange county, to impose a hotel and motel tax of up to five percent.

Previously Filed As

NY S08163

Authorizes the town of Wawayanda in Orange county to impose a five percent hotel and motel tax.

NY S08161

Authorizes the town of New Windsor in Orange county to impose a five percent hotel and motel tax.

NY A08860

Authorizes the town of New Windsor in Orange county to impose a five percent hotel and motel tax.

NY A09052

Authorizes the town of Wawayanda in Orange county to impose a five percent hotel and motel tax.

NY S09740

Authorizes the town of Ramapo, in the county of Rockland, to levy a five percent hotel or motel tax upon persons occupying hotel or motel rooms in such town.

NY A10489

Authorizes the town of Ramapo, in the county of Rockland, to levy a five percent hotel or motel tax upon persons occupying hotel or motel rooms in such town.

NY S06190

Authorizes the village of Goshen to impose a hotel and motel tax of up to five percent.

NY A06202

Authorizes the village of Goshen to impose a hotel and motel tax of up to five percent.

NY S04073

Authorizes the town of Cornwall in Orange county to impose a five percent hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

NY A04038

Authorizes the town of Cornwall in Orange county to impose a five percent hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

Similar Bills

No similar bills found.