BILL NUMBER: S8164
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Chester to impose a hotel and motel tax; and providing for the repeal of
such provisions upon expiration thereof
 
PURPOSE:
Allows the town of Chester to levy a hotel and motel tax, increasing
revenue for the town's general fund.
 
SUMMARY OF PROVISIONS:
Section 1: Authorizes the Town of Chester 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
Chester 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 responsible 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 Chester 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 Chester to
capitalize on the burgeoning tourism industry, promoting economic devel-
opment.
This tax also allows the town of Chester 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repealed 3 years after such date.