BILL NUMBER: S4495
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend chapter 290 of the laws of 2023, amending the tax law
relating to authorizing the village of Goshen to impose a hotel and
motel tax, in relation to the effectiveness thereof
 
PURPOSE:
To extend the village of Goshen's authority to impose a hotel and motel
tax.
 
SUMMARY OF PROVISIONS:
Section 1: Amends section 2 of chapter 290 of the laws of 2023, amending
the tax law, to authorize the village of Goshen to impose a hotel and
motel tax.
Section 2: Sets Effective Date.
 
JUSTIFICATION:
This legislation would allow the village of Goshen to extend the expira-
tion date of the currently existing hotel and motel tax. The rate of
such tax shall not exceed St 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 Goshen has requested special
legislation that will enable them to extend their ability to collect a
hotel and tax in an effort to raise additional revenue for the village.
 
LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.