BILL NUMBER: S6618A
SPONSOR: ROLISON
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Montgomery to impose a hotel and motel tax; and providing for the repeal
of such provisions upon expiration thereof
 
PURPOSE OR GENERAL IDEA OF BILL:
To authorize the town of Montgomery to impose a local occupancy tax.
 
SUMMARY OF PROVISIONS:
Section 1: Amends the tax law by adding a new section 1202-aa-1, grant-
ing the town of Montgomery the authority to adopt local laws imposing an
occupancy tax on persons occupying rooms in hotels or motels within the
town. Limits the tax rate to 5% and allows the tax to be collected and
administered by the chief fiscal officer of the town of Montgomery
Section 2: Provides the effective date.
 
JUSTIFICATION:
This legislation was requested by the Town of Montgomery in Resolution
No. 24 of 2025.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately, and shall expire and be deemed
repealed two years after such date.