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

2025 Regular Session Introduced by Jonathan Jacobson

Extends Beacon’s hotel/motel tax authority by three years, now repealing on August 23, 2029, allowing continued collection and remittance of the tax.

SUBSTITUTED BY S9264A

Summary of Bill A10396 (2025-2026) — New York

Purpose and intent

Extends the authorization for the city of Beacon to impose a hotel and motel occupancy tax for an additional period. The legislation updates the expiration timing to extend the authority for three more years.

Key provisions and changes

Amends Chapter 295 of the Laws of 2023, which previously authorized Beacon to impose a hotel and motel tax.

The act specifies that the current authorization shall take effect immediately and shall be repealed three years after the effective date, effectively extending the authorization to August 23, 2029.

The overall structure retains the same framework as the 2023 law, but changes the expiration timeline to grant Beacon continued authority for an extended period.

Affected parties and scope

Geographic scope: The city of Beacon, New York.

Policy impact: Lodging establishments within Beacon that are subject to the hotel and motel tax would continue to be able to collect and remit the tax under the extended authorization.

Public implications: The extension supports Beacon’s ability to generate revenue from hotel and motel stays, potentially to fund tourism promotion, infrastructure, or related city services (consistent with typical hotel/motel tax use, though specific allocations are not detailed in the bill text).

Procedural and timeline aspects

Effective date: Immediately upon enactment.

Expiration/reenactment timing: The authorization is extended to be repealed three years after the effective date, which corresponds to August 23, 2029, unless otherwise changed in future legislation.

Legislative status: Introduced March 3, 2026; amended and refiled as A10396A; associated actions include committee assignments and eventual passage through Ways and Means, Rules, and final floor votes as part of the normal New York legislative process.

Notable details

The bill references a prior act (Chapter 295 of 2023) and modifies Section 2 of that act to adjust the expiration date.

The sponsor is Assemblymember Jonathan Jacobson (with a co-sponsor), and the bill is labeled as an amendment to the tax law relating to Beacon’s hotel/motel tax authority.

If you’d like, I can provide a comparison to the 2023 authorization to show how the expiration timeline shifts, or add context on typical uses of hotel/motel taxes in New York municipalities.