BILL NUMBER: S8161
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of New
Windsor to impose a hotel and motel tax; and providing for the repeal of
such provisions upon expiration thereof
 
PURPOSE:
Allows the town of New Windsor to levy a hotel and motel tax, increasing
revenue for the town's general fund.
 
SUMMARY OF PROVISIONS:
Section 1: Authorizes the Town of New Windsor to adopt and amend local
laws imposing a tax on hotel or motel rooms. Hotel and motel rooms
include facilities with rentable units that provide overnight lodging
like a bed and breakfast or tourist facility. The tax is not to exceed
five percent of the per diem rental rate for each room.
The tax may be administered by the chief fiscal officer of the town of
New Windsor and collected and administered as allowed by local law.
Local laws may specify that the tax is to be paid by the person liable
to the owner of the hotel or motel in which case the owner is responsi-
ble for tax collection and payment.
The tax will not be levied against the State of New York or any public
corporation, the United States of America, or specified non-profit enti-
ties.
Outlines procedures for judicial review allowing for the review of tax
determinations within thirty days under specified conditions. It also
outlines procedures for refund requests permitting the review of erro-
neously, illegally, or unconstitutionally collected taxes within thirty
days of denial.
Specifies that all revenue resulting from the hotel or motel tax shall
be paid into the treasury of the town of New Windsor and may be used for
any lawful purpose.
Section 2: Sets the effective date.
 
JUSTIFICATION:
A hotel or motel tax allows for a more fair distribution of the tax
burden among residents by taxing tourists or visitors who benefit from
local services and amenities. The tax allows the town of New Windsor to
capitalize on the burgeoning tourism industry, promoting economic devel-
opment.
This tax also allows the town of New Windsor to diversify its revenue
streams, promoting fiscal stability.
 
LEGISLATIVE HISTORY:
New Bill
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed 3 years after such date.