BILL NUMBER: S7820
SPONSOR: OBERACKER
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Gardiner to impose a hotel and motel tax; and providing for the repeal
of such provisions upon expiration thereof
 
PURPOSE:
To authorize the Town of Gardiner to authorize and empowered to adopt
and amend local laws imposing a hotel and motel tax. Each enactment of
such a local law may provide for the imposition of a hotel or motel tax
for a period of time no-longer than two (2) years from the date of its
enactment. Nothing in this section shall prohibit the adoption and
enactment of local laws pursuant to the provisions of this section, upon
expiration of any other local law adopted pursuant to this section.
The rate of such tax shall not exceed five (5%) percent of the per diem
rental rate for each room, provided however, that such tax shall not be
applicable to a permanent resident of a hotel or motel.
 
SUMMARY OF PROVISIONS:
Section 1. The tax law is amended by adding a new section 1202-kk.
Section 2. This act shall take effect immediately.
 
EXISTING LAW:
Amendment to the NYS Tax law by adding section 1202-kk.
 
JUSTIFICATION:
The Town of Gardiner provides essential municipal services, infrastruc-
ture maintenance and public safety initiatives that benefit both resi-
dents and visitors; and
Tourism and overnight lodging contribute significantly to the local
economy, increasing the demand for municipal services; and
A hotel or motel occupancy tax would provide a dedicated revenue source
to help support these services without imposing additional burdens on
local taxpayers; and
The authority to impose such a tax requires specific enabling legis-
lation from the New York State legislature; and
Similar occupancy taxes have been successfully implemented in other New
York municipalities, providing additional revenue for essential
services; and
This legislation is sought so that the Town of Gardiner can collect the
occupancy tax in addition to any other tax authorized and imposed. The
rate of such tax shall not exceed five (5%) percent of the per diem
rental rate for each room, provided however, that such tax shall not be
applicable to a permanent resident of a hotel or motel.
Requested by the Town of Gardiner Town Board by resolution adopted on
May 6, 2025.
 
LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS:
None to the state
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire December 31,
2027.