BILL NUMBER: S708 Revised 1/10/2025
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend chapter 291 of the laws of 2023, amending the tax law
relating to the imposition of a hotel and motel tax in the village of
Woodbury, in relation to the effectiveness thereof
 
PURPOSE:
To extend the village of Woodbury's authority to impose a hotel and
motel tax.
 
SUMMARY OF PROVISIONS:
Section 1: Amends section 2 of chapter 291 of the laws of 2023, to
permit the imposition of a hotel and motel tax in the village of Wood-
bury.
Section 2: Sets effective date.
 
JUSTIFICATION:
This legislation would allow the village of Woodbury to impose a hotel
and motel tax. The rate of such tax shall not exceed 5% of the per diem
rental rate for each room. Pursuant to the Municipal Home Rule Law, a
town may adopt local laws that relate to the levy and administration of
local taxes if authorized by the State legislature. The village of
Woodbury has requested special legislation that will enable them to
collect a hotel and motel tax in an effort to raise additional revenue
for the town.
 
LEGISLATIVE HISTORY:
New Bill
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.