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Bill

A 11115

Permits the town of Monroe to impose a hotel and motel tax

2025 Regular Session Introduced by Karl Brabenec

Monroe can levy a temporary 0–5% hotel/motel occupancy tax on room charges, administered by the town, with exemptions and a sunset on Dec 31, 2029.

SUBSTITUTED BY S6047A
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WeVote Research Nonpartisan
Bill Summary · A 11115

Summary of Bill A.11115 (2025-2026) – New York, Town of Monroe Hotel/Motel Tax

Purpose

authorizes the town of Monroe, Orange County, to adopt and impose a local hotel and motel tax in addition to existing taxes. The measure provides the framework for collection, administration, and revenues, with a sunset expiration date of December 31, 2029.

Key Provisions

  • Authority to Tax (Section 1202-ll(1))

    • Grants the Town of Monroe the power to adopt local laws imposing a tax on occupants of hotel and motel rooms, including facilities commonly known as bed and breakfasts and tourist facilities.
    • The tax rate cap is up to 5% of the per diem room rate.
    • The tax would not apply to permanent residents (defined as occupying a room for at least 90 consecutive days).

  • Administration and Collection (Section 1202-ll(2)–(3))

    • The town’s chief fiscal officer would administer and collect the tax using mechanisms similar to other local taxes.
    • Tax collection could be handled through the owner of the hotel/motel or the person receiving rent/charge, with the owner/recipient responsible for remitting the tax.
    • The town’s chief fiscal officer must be joined as a party in collection actions.

  • Tax Returns and Payment Schedule (Section 1202-ll(4))

    • Local laws may specify filing returns and paying the tax on a monthly basis or another defined period.

  • Exemptions (Section 1202-ll(5))

    • Exempts tax on transactions involving:
    • State or federal government entities and certain federally immune entities.
    • Religious, charitable, or educational organizations and related foundations, so long as they meet specified criteria (no private profit distribution; no substantial lobbying).

  • Legal Review and Remedies (Section 1202-ll(6)–(7))

    • Final tax determinations can be reviewed under Article 78 of the Civil Practice Law and Rules, with procedural requirements (e.g., times to file, deposit or surety requirements).

  • Statute of Limitations (Section 1202-ll(8))

    • Generally, assessments must be made or appealed within three years from the return filing date, with standard exceptions (e.g., no return filed).

  • Use of Revenue (Section 1202-ll(9))

    • All tax revenues would go to the Town of Monroe’s general fund and may be used for any lawful town purpose.

  • Severability (Section 1202-ll(10))

    • If any provision is invalid, the remainder remains in effect.

Effective Date and Sunset

  • The act takes effect immediately upon enactment.
  • It expires and is deemed repealed on December 31, 2029, unless extended or renewed.

Potential Impacts

  • Fiscal Impact for Monroe: Creates a new revenue stream up to 5% of room charges, enhancing local funding for town services or projects.
  • Affected Parties: Hotels, motels, bed-and-breakfasts, and similar lodging providers within Monroe. Permanent residents are exempt.
  • Administrative Burden: Hotels/motels (or their guests) would interact with the town’s chief fiscal officer for remittance, with enforcement and collection aligned to existing local tax processes.
  • Policy Considerations: Exemptions align with charitable and governmental entities; the sunset allows assessment of impact and potential renewal in the future.

Summary

A.11115 would enable Monroe to establish a temporary 0–5% hotel/motel occupancy tax, administered by the town, with defined exemptions, collection processes, and a three-year sunset to evaluate its effectiveness and impact.

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

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