This bill authorizes the town of Lancaster in Erie County to impose an occupancy tax of up to three percent on overnight lodging. The tax applies to hotels, motels, bed and breakfasts, and tourist facilities, but exempts permanent residents who stay for at least 90 consecutive days. The town can collect the tax through its fiscal officer, and property owners may be responsible for collecting and remitting the tax on behalf of the town. Revenues from the tax will go into the town's general fund for any lawful purpose, and the authorization expires on December 31, 2028.
S 9157 authorizes the city of Batavia to impose a tax of up to three percent on the daily rental rate for hotel and motel rooms, including bed and breakfasts and tourist facilities, but excludes permanent residents (staying 30+ consecutive days) and certain exempt entities like government bodies and non-profits. The city can collect the tax through its chief fiscal officer, with revenues deposited into Batavia's general fund - up to four percent retained for administrative costs and the remainder allocated to community development, tourism, and economic planning. The tax may be enacted for up to three years at a time, and any disputes over collection or refunds must follow specific legal review procedures.
This bill extends Beacon's existing authority to collect a hotel and motel tax for two additional years, directly affecting hotels and motels operating in Beacon and the city itself, which relies on this revenue. It modifies the expiration date of the tax authorization from 2026 to August 23, 2028, ensuring the tax can continue without needing new legislation. The key change is simply extending the current tax authority period, allowing Beacon to maintain this revenue stream through 2028. The bill does not alter the tax rate, scope, or how funds are used.
Authorizes the town of Smithtown assessor to accept an application for a real property tax exemption from Tiegerman Community Services, Inc. for the 2023-2024 assessment rolls.
Authorizes the Congregation Khal Mevakshei Hashem, Inc. to receive retroactive real property tax exempt status for the 2024 assessment roll and all of the 2023-2024 school taxes.
This bill authorizes the city of Oneonta to impose a 6% occupancy tax on short-term lodging, including hotels, motels, and bed-and-breakfasts. The tax applies to guests staying overnight in rented rooms, with property owners responsible for collecting and remitting it to the city. Exemptions cover government entities, nonprofits meeting specific criteria, and permanent residents (staying 90+ consecutive days). All revenue generated must fund Oneonta’s general operations, infrastructure, and municipal services.
Authorizes the town of Rhinebeck, county of Dutchess, to establish hotel and motel taxes within such town; provides for the repeal of such provisions upon the expiration thereof.
Bill S 7820 authorizes the town of Gardiner, in Ulster County, to implement a local tax on hotel and motel room rentals. This tax would apply to transient guests staying in hotels, motels, bed and breakfast facilities, or tourist accommodations within the town. The maximum tax rate is set at five percent of the daily rental cost, but it would not apply to permanent residents staying 90 or more consecutive days, government entities, or certain non-profit organizations. Hotel and motel owners would collect this tax, which would then be deposited into Gardiner's general fund for use on municipal services and infrastructure. This authorization is temporary and will expire two years after the bill takes effect.
This bill authorizes Herkimer County to impose a 5% tax on overnight hotel, motel, and bed-and-breakfast stays. It applies to businesses renting rooms for lodging (excluding government entities, nonprofits, and guests staying 90+ consecutive days). The county can implement this tax via local law, with revenue funding the county's general fund. The tax rate is capped at 5% of the room's daily rental price, and collection mechanisms mirror existing county tax processes.
This bill appropriates funds for state capital projects, including new construction programs, advances from the capital projects fund, and reappropriations of unused funds from the previous fiscal year. It establishes that these funds are allocated for specific purposes and projects designated by the appropriations and must be approved by the budget director before payment. The legislation also authorizes the budget director to withhold certain payments if a general fund imbalance of $2 billion or more is projected for the 2026-27 fiscal year, while exempting critical payments such as public assistance, debt service, and court-ordered obligations from such withholdings.