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Bill

A 10522

Authorizes the town of Clinton to impose an occupancy tax

2025 Regular Session Introduced by Didi Barrett

Clinton may levy a temporary, up to 3% occupancy tax on lodging, administered by the town, with revenues in the general fund and a sunset after three years unless renewed.

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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Bill Summary · A 10522

Overview

  • Bill: A 10522 (2025-2026 Session, New York)
  • Introduced by Assembly Member Barrett (co-sponsored by Didi Barrett)
  • Purpose: Authorize the town of Clinton, Dutchess County, to adopt and impose an occupancy tax on hotel/motel stays, subject to specific limits and conditions. The authorization would expire three years after enactment unless renewed.

Main Purpose and Intent

  • Grant Clinton the authority to enact local occupancy taxes on overnight lodging within the town.
  • The tax would be in addition to any other taxes the town can levy under current law.
  • The authorization is temporary, expiring three years after the act takes effect unless extended.

Key Provisions and Changes

  • Tax Authorization and Scope

    • The town of Clinton may adopt and amend local laws to impose an occupancy tax on persons occupying hotel or motel rooms in Clinton.
    • The tax base covers facilities providing lodging on an overnight basis, including hotels, motels, bed and breakfasts, conference centers, agricultural event venues, and other tourist facilities.

  • Tax Rate

    • The occupancy tax rate cannot exceed 3% of the per diem rental rate for each room.
    • The tax does not apply to permanent residents (defined as someone occupying a room for at least 30 consecutive days).

  • Administration and Collection

    • The town’s chief fiscal officer would administer and collect the tax using mechanisms similar to other local taxes.
    • Tax may be collected and paid to the tax owner (hotel/motel operator or rent recipient) who then remits to the town, with the town chief fiscal officer joining as a party in enforcement actions.

  • Liability and Payment

    • The hotel/motel owner or rent recipient may be liable for collecting and remitting the tax and may collect the tax from the occupant in the same manner as rent.
    • The owner or rent recipient may pursue collection from occupants if nonpayment occurs; the town’s chief fiscal officer must be joined in such actions.

  • Returns and Payment Schedule

    • Local laws may require monthly filing and payment, or other intervals (longer or shorter) as specified.

  • Tax Exemptions and Limits

    • The act does not authorize the tax on transactions involving:
    • The state or state-created public corporations, improvement districts, or other political subdivisions.
    • The United States government (to the extent immune from taxation).
    • Nonprofit religious, charitable, educational, or similar organizations (subject to specific exclusions), provided they are not primarily for-profit.

  • Administrative and Legal Provisions

    • Final tax determinations can be reviewed under Article 78 of the Civil Practice Law and Rules with specified conditions for bond/undertaking.
    • Refunds for erroneously collected taxes can be pursued under Article 78 with conditions.
    • Limitations on assessments: generally three years from the date of filing a return, unless no return was filed.
    • Revenues from the tax would go into Clinton’s general fund and can be used for any lawful purpose.

  • Effective Date and Sunset

    • The act takes effect immediately upon enactment.
    • The authorization and provisions expire and are deemed repealed three years after the date of enactment unless extended.

Who Would Be Affected

  • Hospitals, Lodging Businesses, and Guests in Clinton: Hotels, motels, bed-and-breakfasts, conference centers, agricultural event venues, and similar lodging facilities in Clinton would collect and remit the occupancy tax from guests.
  • Town of Clinton: Receives new revenue to be deposited in the town’s general fund for any lawful purpose.
  • Guest Occupants: Guests staying in taxable lodging accommodations would pay up to 3% of the per diem rate, excluding long-term residents (30+ consecutive days).

Procedural and Timeline Aspects

  • Enactment Process: The bill is introduced in the Assembly and referred to Ways and Means, then would proceed through standard legislative passage (as indicated by subsequent actions).
  • Sunset: The tax authority is temporary, expiring three years after enactment unless renewed.
  • Review and Appeals: Provisions exist for challenging tax assessments or refunds via Article 78 proceedings with specified bonding/undertaking requirements.

Summary

This bill would empower the town of Clinton to establish a temporary occupancy tax on lodging transactions (max 3% of the room rate), excluding long-term residents, with administration by the town’s chief fiscal officer. It outlines collection mechanics, exemptions, enforcement, appeal processes, and the use of revenues. The authorization lasts three years and then expires unless renewed.

Compiled from official sources — confirm details with the bill’s official record.

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