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S 9862

Authorizes the town of Minisink to impose a hotel and motel tax

2025 Regular Session Introduced by James Skoufis

The bill authorizes Minisink to impose a hotel/motel tax up to 5% on transient room rates to fund municipal services and infrastructure.

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Bill Summary · S 9862

Bill Overview

  • Bill: S 9862
  • Session: 2025-2026
  • Jurisdiction: New York
  • Title: Authorizes the town of Minisink to impose a hotel and motel tax
  • Introduced by: Sen. Skoufis (co-sponsor listed)
  • Date introduced: April 9, 2026
  • Status: Referred to Investigations and Government Operations; 1st Senate committee report dated May 12, 2026

Purpose and Intent

  • The bill authorizes the Town of Minisink, in Orange County, New York, to adopt and amend local laws to impose a hotel and motel tax within its borders.
  • The tax would be in addition to existing state and local taxes and would apply to occupants of hotel or motel rooms (including bed-and-breakfast or tourist facilities) on a transient basis.
  • The revenue from the tax would support municipal services and infrastructure in Minisink, as determined by the town board.

Key Provisions

  • Authority to Tax
    • Grants Minisink the power to adopt and amend local laws to impose a hotel/motel tax.
    • The tax applies to facilities where rooms are rented to transient guests for overnight lodging, including accommodations labeled as bed-and-breakfast or tourist facilities.
  • Tax Rate and Scope
    • Maximum tax rate: 5% of the per diem rental rate for each room.
    • Exemption: The tax does not apply to permanent residents (defined as a person occupying a room for at least 90 consecutive days).
  • Administration and Collection
    • The town’s chief fiscal officer may collect and administer the tax using methods similar to other town taxes.
    • Local laws may designate that the hotel/motel owner or the rent payer is responsible for collecting and remitting the tax to the town. The owner or payer may pursue collection from the occupant, as if the tax were part of the rent.
    • The town’s chief fiscal officer must be joined as a party in collection actions.
  • Filing and Payment
    • Local laws may establish monthly filing and payment schedules, or other periodic intervals.
  • Exclusions and Limitations
    • The tax cannot be imposed on certain entities per existing state law (e.g., state or federal government, certain charitable or religious organizations, etc.), consistent with section 12,300 of the New York Tax Law.
  • Judicial Review and Refunds
    • Final determinations of tax payable can be reviewed under Article 78 of the Civil Practice Law and Rules, with specified procedures and safeguards (including required undertakings for costs, and options for tax payment during proceedings).
    • Refund denials are reviewable under Article 78 with similar safeguards, provided certain conditions (timely filing, undertakings) are met.
  • Timing and Duration
    • Local enactments may impose the hotel/motel tax for a period no longer than three years from the effective date of enactment.
    • The bill allows for replacement or renewal of local laws upon expiration, consistent with the act’s framework.
  • Revenues
    • Net revenues from the tax are to be deposited into Minisink’s general fund and used for municipal services, infrastructure, and other essential expenditures as determined by the town board.

Who Is Affected

  • Occupants of hotel and motel rooms in the town of Minisink (transient guests).
  • Hotel/motel owners or rent payers in Minisink, who may be responsible for collecting and remitting the tax.
  • The town government (chief fiscal officer and town board) for administration, enforcement, and use of the proceeds.

Procedural and Timeline Aspects

  • Effective date: The act states it shall take effect immediately.
  • Enactment period: Individual local laws imposing the tax may be for up to three years from the effective date of each local law.
  • Process for challenges: Final determinations and refunds subject to Article 78 review with outlined conditions and procedural safeguards.
  • Administrative sequencing: Local laws would need to be adopted/amended under the new authorization, with collection and enforcement carried out by Minisink’s chief fiscal officer or as otherwise provided by local law.

Potential Impacts and Considerations

  • Fiscal: Creates a new revenue stream for Minisink to fund municipal services and infrastructure, potentially improving local capacity and projects.
  • Tax Burden: Applies a cap of 5% of room rate; includes exemption for long-term residents (90+ consecutive days).
  • Administrative: Requires local tax administration capabilities; may shift collection burden to hotel/motel operators.
  • Duration: The authorization is time-limited to three years per enacted local law, potentially requiring renewal or sunset planning.
  • Compliance: Aligns with existing state framework for local hotel/motel taxes and exemptions, with standard audit and challenge mechanisms.

If you’d like, I can convert this into a one-page briefing for policymakers or a comparison memo with similar towns that have enacted hotel/motel taxes.

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

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