Extends the authorization of the city of Beacon to impose a hotel and motel tax for an additional three years

2025 Regular Session Introduced by Rob Rolison

Extends Beacon’s hotel and motel tax authority for three more years, expiring August 23, 2028, with immediate effectiveness.

RETURNED TO SENATE

Summary of Bill S. 9264 (2025-2026) – New York

Purpose and intent

This bill extends the authorization for the city of Beacon to impose a hotel and motel tax for an additional three-year period. It amends a prior act (chapter 295 of the laws of 2023) that authorized the tax.

Key provisions

Extension of sunset: The current authorization, which was set to expire after a specified three-year period, is amended to extend the expiration date. The bill specifies that the act takes effect immediately and that the prior authorization will expire three years after the effective date, with the new expiration occurring on August 23, 2028.

Effective date: The act contains a declaration of immediate effectiveness, ensuring the extension begins promptly upon enactment.

Legislative scope: The bill modifies only the timing of the hotel and motel tax authorization for Beacon; it does not appear to alter tax rates or the overall framework of the tax itself beyond extending its duration.

Affected entities and scope

Local government: City of Beacon (Bequeathed by the prior law and this extension) would continue to impose a hotel and motel tax under the extended authorization.

Taxpayers and visitors: Lodging providers (hotels, motels) and guests in Beacon would be the primary stakeholders affected by the tax, subject to any rates defined in the existing law and any future clarifications in Beacon’s municipal code.

Procedural and timeline aspects

Enactment and effect: The bill is designated as an act to amend the 2023 law and would take effect immediately upon enactment.

Sunset date: The new expiration is set for August 23, 2028, extending the prior authority by an additional three years.

Legislative process: As of the latest action, the bill passed the Senate and was delivered to the Assembly, with an accompanying home rule request. The sponsor is Sen. Rob Rolison.

Notes and context

The bill’s primary function is to provide continuity for Beacon’s hotel/motel tax authority, allowing the city to continue collecting the tax for tourism-related funding or municipal purposes for a defined additional period.

The summary does not indicate changes to tax rates, collection mechanisms, or revenue allocation. Those details would be governed by the underlying 2023 act and Beacon’s local code.

If you’d like, I can add a brief comparison to the prior 2023 act or outline potential fiscal implications based on Beacon’s historical use of hotel tax revenue.