New York 2025-2026 Regular Session

New York Senate Bill S07966

Introduced
5/15/25  

Caption

Authorizes the village of Atlantic Beach, county of Nassau to impose a three percent hotel, motel and beach club tax; defines "beach club" as a facility formed, organized or operated by any person, firm or corporation, located on or contiguous to an ocean beach, permitting sunbathing, swimming and other allied recreation activities, including such uses operated by a hotel, cooperative complex or other entity; makes related provisions.

Impact

The enactment of S07966 will allow Atlantic Beach to generate additional local funds that can be allocated for various community projects and services. The tax is designed so that it will not apply to permanent residents who occupy accommodations for extended periods, which aims to alleviate potential burdens on long-term residents. The bill's financial implications could provide a significant boost to the village's general fund, allowing for improvements and services that could enhance the quality of life for residents and visitors alike.

Summary

Bill S07966 aims to authorize the village of Atlantic Beach, located in Nassau County, to impose a local tax on hotel, motel, and beach club accommodations within its jurisdiction. Specifically, the bill enables the village to levy a tax of up to three percent on the per diem rental rate of rooms in hotels and motels, as well as charges for beach club usage, thereby creating a new revenue stream for local governance. This initiative aligns with efforts to bolster local funding mechanisms and enhance service provisions within the community.

Contention

Discussion surrounding the bill may reflect differing opinions on the appropriateness of imposing additional taxes at the local level. Proponents might argue that such a tax is necessary for the village to maintain and improve its facilities and services in light of rising operational costs. Conversely, opponents might voice concerns regarding the increased financial burden on tourists and short-term visitors, potentially affecting the local economy and tourism rates. As the bill allows local authorities to define and manage the tax, it raises questions about local governance and the balance of taxing authority between state and municipal entities.

Companion Bills

NY A05456

Same As Authorizes the village of Atlantic Beach, county of Nassau to impose a three percent hotel, motel and beach club tax; defines "beach club" as a facility formed, organized or operated by any person, firm or corporation, located on or contiguous to an ocean beach, permitting sunbathing, swimming and other allied recreation activities, including such uses operated by a hotel, cooperative complex or other entity; makes related provisions.

Previously Filed As

NY A03931

Prohibits the discrimination of persons based on their religious attire in recreational water parks, including, but not limited to, beaches, lakes, pools and other water facilities operated on land or water for recreational use.

NY A06556

Authorizes the city of Beacon to impose a hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

NY S06590

Authorizes the city of Beacon to impose a hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

NY A10056

Authorizes the county of Columbia to impose a 4% tax on hotels and motels.

NY S09253

Authorizes the county of Columbia to impose a 4% tax on hotels and motels.

NY S08950

Allows the city of Syracuse, in the county of Onondaga, to impose a two percent hotel and motel tax upon persons occupying hotel or motel rooms in such city.

NY A09707

Allows the city of Syracuse, in the county of Onondaga, to impose a two percent hotel and motel tax upon persons occupying hotel or motel rooms in such city.

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 S07939

Authorizes the town of Cortlandt to impose a tax on persons occupying rooms in hotels or motels in such town.

Similar Bills

No similar bills found.