New York Senate Bill S07078

New York 2025-2026 Regular Session

• Introduced: 4/1/25
• Refer: 4/1/25
• Engrossed: 6/12/25
• Refer: 6/12/25
• Engrossed: 6/16/25
• Enrolled: 10/9/25
• Chaptered: 10/16/25
• Passed: 10/16/25

Caption

Authorizes the town of Patterson, in the county of Putnam, to impose a hotel and motel tax.

Impact

If enacted, this bill would directly affect the town of Patterson's ability to generate revenue through local taxation. By allowing local officials to impose a hotel and motel tax, the bill aims to enhance funding for services and infrastructure critical to support tourism and hospitality within the community. Additionally, this move could lead to increased resources for local projects, bolstering the town's overall economic development strategy as it utilizes the tax proceeds for any lawful purpose within its jurisdiction.

Summary

Bill S07078, introduced in the New York Senate, seeks to amend the state's tax law to authorize the town of Patterson, located in Putnam County, to impose a local hotel and motel tax. This tax would allow the town to collect an additional charge on occupancy of hotel and motel rooms, further empowering local governance regarding taxation. The proposed local tax is capped at five percent of the room rental rate per night, ensuring that it does not apply to permanent residents and is intended for transient guests using such facilities.

Contention

Although the bill is aimed at increasing local tax revenues, it could draw opposition from stakeholders in the hospitality industry who may argue that additional taxes on hotel stays could deter tourism or increase costs for consumers. Furthermore, discussions might arise concerning whether local taxes disproportionately affect certain groups of visitors, raising questions of fairness in the tax structure. The balance between generating necessary local revenue and maintaining a welcoming environment for travelers is likely to be a point of contention as the bill progresses through legislative scrutiny.