NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A7965
SPONSOR: Maher
 
TITLE OF BILL:
An act to amend chapter 289 of the laws of 2023, amending the tax law
relating to authorizing the town of Goshen to impose a hotel and motel
tax, in relation to the effectiveness thereof
 
PURPOSE:
To extend the town of Goshen's authority to impose a hotel and motel
tax.
 
SUMMARY OF PROVISIONS:
Section 1: Amends section 1202-ii of the tax law, to authorize the town
of Goshen to extend the repeal date of the hotel and motel tax.
Section 2: Sets effective date.
 
JUSTIFICATION:
This legislation would allow the town of Goshen to impose a hotel and
motel tax. The rate of such tax shall not exceed 5% 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 town of Goshen
has requested special legislation that will enable them to collect a
hotel and motel tax in an effort to raise additional revenue for the
town.
Section 1202-ii of the tax law currently allows the town of Goshen to
authorize a hotel and motel tax but has a repeal date of 08/23/2025.
This bill extends the repeal date to 8/23/2027.
 
LEGISLATIVE HISTORY:
New Bill
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7965
2025-2026 Regular Sessions
IN ASSEMBLY
April 16, 2025
___________
Introduced by M. of A. MAHER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend chapter 289 of the laws of 2023, amending the tax law
relating to authorizing the town of Goshen 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 2 of chapter 289 of the laws of 2023, amending the
2 tax law relating to authorizing the town of Goshen to impose a hotel and
3 motel tax, is amended to read as follows:
4 § 2. This act shall take effect immediately and shall expire and be
5 deemed repealed [2] 4 years after such date.
6 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02207-01-5