BILL NUMBER: S7078A
SPONSOR: HARCKHAM
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Patterson 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 Patterson to impose a local occupancy tax on
hotels and motels, providing the town with an additional revenue source
to support local services, infrastructure, and tourism-related initi-
atives.
 
SUMMARY OF PROVISIONS:
Section 1 amends the tax law by adding a new section 1202-zz-2, granting
the town of Patterson the authority to impose a hotel and motel occupan-
cy tax of up to 5% on transient guests. It also defines "hotel" and
"motel" to include bed and breakfast and tourist facilities, while
exempting permanent residents who stay for at least 90 consecutive days.
And, establishes procedures for tax collection, payment, and adminis-
tration, including the responsibilities of hotel and motel operators in
collecting and remitting the tax.
Section 2 sets the effective date and includes a sunset provision,
repealing the tax three years after it is enacted unless it is renewed.
 
JUSTIFICATION:
This bill provides the town of Patterson with a new revenue source by
authorizing a hotel and motel occupancy tax, which is a common tool used
by municipalities to generate funds without directly burdening local
residents. As tourism and short-term lodging continue to grow, this
measure ensures that visitors contribute to the town's infrastructure,
public services, and community improvements, helping to offset the costs
associated with increased tourism activity.
By implementing a modest occupancy tax, Patterson can enhance local
services, support economic development initiatives, and invest in commu-
nity projects that benefit both residents and visitors.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
TBD.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed 3 years after such date.