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A 11126

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

2025 Regular Session Introduced by Karl Brabenec

Minisink may impose a up to 5% hotel/motel tax on transient lodging to fund local services, with revenues deposited to the town general fund.

SUBSTITUTED BY S9862A
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WeVote Research Nonpartisan
Bill Summary · A 11126

Summary of Bill A. 11126-A (2025-2026) – New York: Authorizes the Town of Minisink to Impose a Hotel and Motel Tax

Purpose and intent

  • Authorizes the Town of Minisink (Orange County) to adopt and amend local laws to impose a hotel or motel tax in addition to existing taxes on lodging.
  • Provides a framework for collecting and administering the tax, including definitions, rates, exemptions, enforcement, and revenue use.
  • Allows local laws to specify the period for which the tax can be imposed (up to three years per enactment) and to reuse the authority through subsequent local laws after expiration.

Key provisions and changes

  • Authorization and scope (Section 1202-uuu(1)):
    • Minisink may adopt and amend local laws to impose a tax on persons occupying hotel or motel rooms, including facilities like bed and breakfasts and tourist facilities.
    • The tax is limited to transient lodging and does not apply to permanent residents (defined as someone staying 90 consecutive days or more).
  • Tax rate (Section 1202-uuu(1)(b)):
    • Tax rate capped at 5% of the per diem rental rate per room.
  • Administration and collection (Section 1202-uuu(2)):
    • The town’s chief fiscal officer may collect and administer the tax using methods similar to other local taxes.
  • Liability and collection mechanics (Section 1202-uuu(3)):
    • Tax can be collected from the occupant by the hotel/motel owner or by the party entitled to the rent, with the owner liable for collection and remittance.
    • The town’s chief fiscal officer must be joined as a party in collection actions.
  • Returns and filing (Section 1202-uuu(4)):
    • Local laws may specify monthly or alternative filing periods for tax returns and payments.
  • Exemptions (Section 1202-uuu(5)):
    • Exempts transactions with the state, U.S. government, religious/charitable/educational organizations (subject to specific conditions), and similar entities listed in tax law 12,600.
  • Judicial review (Section 1202-uuu(6)):
    • Final tax determinations can be reviewed under Article 78 of the CPLR (in Supreme Court) with procedural safeguards (e.g., bonds/undertakings) and notice timelines.
  • Refunds (Section 1202-uuu(7)):
    • Denials of refunds are reviewable under Article 78, with timelines and bond requirements similar to other tax disputes.
  • Limitation on assessments (Section 1202-uuu(8)):
    • General three-year statute of limitations on assessing additional tax, with exceptions for willful fraud or nonfiling; no limitation if no return is filed.
  • Use of revenues (Section 1202-uuu(9)):
    • All tax revenues go to Minisink’s general fund to support municipal services, infrastructure, and essential expenditures as determined by the town board.
  • Severability (Section 1202-uuu(10)):
    • If any provision is held invalid, the rest remains in effect.
  • Term of authority (Section 1202-uuu(11)):
    • Each local enactment may impose the hotel/motel tax for up to three years from its effective date.
    • Localities may renew or enact new local laws to extend or reapply the tax after expiration.

Persons or entities affected

  • Primary beneficiaries/impacted parties:
    • Hotel and motel operators and guests in the Town of Minisink.
  • Affected consumers:
    • Transient lodging occupants (guests) subject to the tax.
  • Local government:
    • Minisink’s town government, specifically the chief fiscal officer, for administration, collection, and enforcement.
  • Exemptions and third parties:
    • Governmental entities, certain non-profit or religious/charitable/educational organizations, and other exemptions list in state tax law remain protected from the tax.

Procedural and timeline aspects

  • Effective date: Immediate upon enactment (as stated in Section 2).
  • Term length: Each local law under this authority may last up to three years; authority can be renewed or reintroduced through subsequent local laws.
  • Legislative path: The bill was amended and referred to Ways and Means, with subsequent committee actions and a substitution advancing it through the process.

Practical impact

  • Minisink would have the option to levy up to a 5% hotel/motel tax on transient lodging, providing a dedicated revenue source for town services and infrastructure.
  • Revenues would flow to the town’s general fund, potentially affecting local budgeting, tourism-related planning, and service delivery.
  • Implementation would require local enacting legislation, administrative setup by the town's chief fiscal officer, and adherence to statutory due process for audits, appeals, and refunds.

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

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