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A 5451

Extends the authority of the village of Highland Falls to impose an occupancy tax

2025 Regular Session Introduced by Chris Eachus

Summary of New York State Bill A 5451 Main Purpose and IntentThis bill would extend the authority of the village of Highland Falls, New York to impose an occupancy tax on hotel, mo

SUBSTITUTED BY S4053
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Bill Summary · A 5451

Summary of New York State Bill A 5451

Main Purpose and Intent

This bill would extend the authority of the village of Highland Falls, New York to impose an occupancy tax on hotel, motel, and other lodging room rentals within the village. The tax would be used to fund tourism promotion and development efforts in the village.

Key Provisions

  • Extends the village's existing authority to impose an occupancy tax for 7 more years, from its current expiration date of September 1, 2025 to September 1, 2032.
  • Maintains the maximum tax rate at 5% of the per-room rental rate.
  • Requires that revenue from the tax be used solely for tourism promotion and development, including advertising, marketing, and other initiatives to attract visitors to the village.

Affected Parties

  • Hotel, motel, and other lodging operators in the village of Highland Falls would be required to collect the occupancy tax from customers and remit it to the village.
  • Visitors to Highland Falls who stay overnight in paid accommodations would pay the occupancy tax as part of their lodging costs.
  • The village government would receive the occupancy tax revenue to fund its tourism promotion activities.

Timeline and Procedure

  • This bill was introduced in the New York State Assembly on March 17, 2025.
  • It is a companion bill to Senate Bill S 4053, which was introduced concurrently.
  • The bill has been substituted by S 4053, meaning the Senate version will be the main vehicle for considering and potentially enacting this legislation.
  • If passed by the legislature and signed into law by the governor, the occupancy tax extension would take effect immediately and expire on September 1, 2032.

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

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