New York Senate Bill S06047

New York 2025-2026 Regular Session

• Introduced: 3/5/25
• Refer: 3/5/25
• Refer: 1/7/26
• Engrossed: 5/28/26
• Refer: 5/28/26

Caption

Permits the town of Monroe to impose a hotel and motel tax; provides for the repeal of such provisions upon the expiration thereof.

Impact

The introduction of this tax would enable the town of Monroe to bolster its financial resources, particularly useful for local infrastructure and tourism-related services. The anticipated revenue generated from this tax could support the maintenance of public services, events aimed at boosting local tourism, and broader economic development initiatives. However, it is important to note that while this measure seeks to centralize revenue collection at the town level, it may necessitate additional administrative efforts to set up collection frameworks and manage compliance among local businesses.

Summary

Bill S06047 seeks to grant the town of Monroe the authority to impose a tax on hotel and motel accommodations, effectively creating a localized revenue stream to be utilized for various purposes. This tax could be levied up to five percent on the room rates charged to guests occupying these facilities. Notably, the bill includes provisions for the tax not to apply to permanent residents, defined as those staying for at least ninety consecutive days, ensuring a distinction between transient visitors and longer-term residents.

Contention

There may be concerns regarding the implications of a new tax for visitors to Monroe, particularly in terms of its potential impact on tourism and the local economy. Some stakeholders in the hospitality industry might argue against the tax, fearing it could deter visitors and lead to reduced occupancy rates in hotels and motels. Additionally, there are overarching questions about local authority when it comes to taxation, as this introduces the debate of whether local jurisdictions should have greater autonomy to enact fiscal measures tailored to their specific needs, or whether such decisions should remain under the purview of state mandates.