Relates to hotel and motel taxes in Saratoga county and the city of Saratoga Springs; increases the allowable amount of tax imposed by the county; removes exemptions for properties having less than 4 units; relates to the disposition of tax revenues collected; eliminates an advisory committee.
This bill authorizes the cities of Utica and Rome to impose an occupancy tax of up to 3% on hotel, motel, and bed-and-breakfast stays. It directly affects hotels, motels, and similar lodging facilities in these cities, while exempting permanent residents (staying 90+ days), government entities, and qualifying non-profits. The tax applies to the daily rental rate, with revenue collected by city officials and deposited into the general fund for municipal services. The law specifies collection procedures, refund processes, and limits local tax authority to two-year periods.
This bill authorizes the town of Dickinson to impose a 3% tax on hotel and motel room rentals within its boundaries. It allows property owners to collect the tax from guests (included in the room rate) and remit it to the town, with exemptions for government entities, non-profits, and guests staying 30+ consecutive days. Revenue from the tax must be deposited into Dickinson’s general fund for any lawful town use. The tax applies to standard hotel/motel stays but excludes certain organizations and long-term residents.
This bill allows Yeshivas Nachlas Sofrim Inc. to apply for retroactive property tax exemption on its Ramapo, New York property (66 Highview Road) for 2022-2023 tax years. If approved by the town assessor and Ramapo Town Board, the organization can receive refunds for taxes paid on those years, including cancellation of related penalties or interest. The bill authorizes the town to treat the application as if filed on time, correcting past tax rolls. It directly affects only this specific religious institution and its property tax obligations for the 2022-2023 assessment period.
This bill increases Clinton County's tax on hotel and motel stays from 3% to 5% of the daily room rate. It applies to short-term stays (under 30 consecutive days) at hotels, motels, bed-and-breakfasts, and tourist facilities, but exempts guests staying 30+ consecutive days (defined as "permanent residents"). The change directly affects hotels and motels operating in Clinton County by raising revenue from transient guests. The tax rate adjustment is the primary policy change, with no other provisions altering the tax structure or exemptions.
This bill authorizes the city of Mount Vernon to impose a 5.875% tax on temporary stays in hotels, motels, vacation rentals (including Airbnb), and bed-and-breakfasts. It applies to guests staying less than 30 consecutive days, excluding permanent residents. The tax is collected by Mount Vernon’s fiscal officer and funds flow into the city’s general fund for local use. The bill explicitly excludes government entities, nonprofits, and certain charitable organizations from paying the tax.
S 8269 authorizes the Town of Cheektowaga (Erie County) to impose a 3% occupancy tax on hotel, motel, and similar lodging rentals. This tax applies to short-term room rentals (not exceeding 30 consecutive days) for guests staying in accommodations like hotels, motels, or boarding houses, but excludes permanent residents, government entities, and qualifying nonprofits. The town’s chief fiscal officer will collect the tax, which must be paid by guests to the property owner, and revenues will fund the town’s general operations. The bill specifies collection methods, review procedures for disputes, and a two-year renewal limit for the local tax law.
This bill authorizes the village of Croton-on-Hudson to impose a 3% tax on short-term hotel and motel stays (excluding stays of 90+ consecutive days by "permanent residents"). It allows the village to collect the tax from guests via hotel/motel owners, with revenues deposited into the village’s general fund for any lawful purpose. Exemptions include government entities, nonprofits meeting specific criteria, and permanent residents. The tax authority expires two years after enactment.
This bill authorizes the village of Baldwinsville to impose a 5% tax on the daily rental rate for rooms in hotels, motels, bed-and-breakfasts, and similar lodging facilities. It directly affects businesses operating these accommodations within the village, requiring them to collect and remit the tax to village officials. The tax revenue must be deposited into the village's general fund for any lawful use, and the bill excludes government entities, non-profit organizations, and guests staying for 90+ consecutive days. The tax cannot exceed 5% of the room's daily rate and follows standard collection procedures for local taxes.
This bill authorizes the town of Patterson, New York, to impose a 5% tax on transient hotel and motel stays (including bed-and-breakfasts and tourist facilities), excluding guests staying 90+ consecutive days or certain exempt entities like government agencies and non-profits. Hotels and motels must collect the tax from guests and remit it to Patterson’s treasury, with revenues funding general town expenses. The tax authority expires after two years unless renewed. It does not apply to permanent residents or specific exempt organizations as defined in the law.