NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8074A
SPONSOR: Jacobson TITLE OF BILL:
An act to amend the tax law in relation to making technical changes
thereto, and to amend chapter 371 of the laws of 2020 amending the tax
law relating to authorizing the town of Newburgh to impose a hotel and
motel tax, in relation to the effectiveness thereof
PURPOSE OR GENERAL IDEA OF BILL:
This legislation reauthorizes the Town of Newburgh in Orange County to
impose by local law, a tax on hotel and motel occupancy of up to five
percent of the daily rental rate until December 23, 2027.
SUMMARY OF PROVISIONS:
Section 1 renumbers section 1202-gg of the Tax law, as added by chapter
371 of the laws of 2020 to 1202-gg-2.
Section 2 reauthorizes the imposition of a hotel and motel occupancy tax
in the Town of Newburgh until December 23, 2027. The tax applies to
"bed and breakfast" and tourist facilities but shall not apply to a
permanent resident of a hotel or motel. The tax rate shall not exceed 5%
of the per diem rental rate for each room.
Section 3 sets forth the effective date which shall be immediately.
JUSTIFICATION:
This legislation would reauthorize the Town of Newburgh to impose a
hotel and motel tax. 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 Town of Newburgh has
requested special legislation which will continue to enable them to
collect a hotel and motel tax in an effort to raise additional revenue
for the town.
PRIOR LEGISLATIVE HISTORY:
A7477A/S7431 - Signed as Chap. 322 of the Laws of 2023
A9155/S7302 - Signed as Chap. 371 of the Laws of 2020
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state. The Town will collect additional revenues which will
be used to reduce the burden on local taxpayers.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
8074--A
2025-2026 Regular Sessions
IN ASSEMBLY
April 24, 2025
___________
Introduced by M. of A. JACOBSON -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law in relation to making technical changes
thereto, and to amend chapter 371 of the laws of 2020 amending the tax
law relating to authorizing the town of Newburgh to impose a hotel and
motel tax, in relation to the effectiveness thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1202-gg of the tax law, as added by chapter 371 of
2 the laws of 2020, is renumbered section 1202-gg-2.
3 § 2. Section 2 of chapter 371 of the laws of 2020 amending the tax law
4 relating to authorizing the town of Newburgh to impose a hotel and motel
5 tax, as amended by chapter 322 of the laws of 2023, is amended to read
6 as follows:
7 § 2. This act shall take effect immediately and shall expire and be
8 deemed repealed on December 23, [2025] 2027.
9 § 3. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11774-02-5
