New York Assembly Bill A05456

New York 2025-2026 Regular Session

• Introduced: 2/14/25
• Refer: 2/14/25
• Refer: 1/7/26

Caption

Authorizes the village of Atlantic Beach, county of Nassau to impose a three percent hotel, motel and beach club tax; defines "beach club" as a facility formed, organized or operated by any person, firm or corporation, located on or contiguous to an ocean beach, permitting sunbathing, swimming and other allied recreation activities, including such uses operated by a hotel, cooperative complex or other entity; makes related provisions.

Impact

By allowing Atlantic Beach to implement this tax, A05456 modifies the existing tax law to give local governments more control over revenue generation in response to local economic needs. The new tax is designed to offset potential revenue losses from tourism and incidental local government service demands related to visitors. It also contributes to local economic sustainability, especially in a community dependent on tourism-related services.

Summary

Bill A05456 authorizes the village of Atlantic Beach in Nassau County, New York, to impose a new tax specifically for hotels, motels, and beach clubs. This new tax can be set at a rate not exceeding three percent of the per diem rental rate for each room or beach club facility. The bill aims to provide Atlantic Beach with an additional revenue stream that can be used for general purposes, enhancing the village's financial independence and flexibility in budget planning.

Contention

The bill is likely to face scrutiny concerning its economic impact on visitors and rental businesses within Atlantic Beach. Critics may argue that such a tax could dissuade tourists from visiting if they feel burdened by additional costs. Conversely, supporters might contend that the tax is a justified means for fund local services with increased tourism traffic. The balance between enhancing local revenue while ensuring competitively priced services is a primary point of debate surrounding A05456.