New York Senate Bill S07966

New York 2025-2026 Regular Session

• Introduced: 5/15/25
• Refer: 5/15/25
• Refer: 1/7/26
• Engrossed: 5/28/26
• Refer: 5/28/26

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

If enacted, S07966 will directly affect how local governments in New York can impose taxes on transient lodging entities, enabling Atlantic Beach to generate additional funds to support local initiatives and services. The revenue from this tax is to be collected and directed into the village's general fund, thus allowing the municipality to utilize it as deemed necessary for lawful purposes, such as public works or community projects that may benefit from financial support.

Summary

Bill S07966, introduced in the New York State Senate, seeks to authorize the Village of Atlantic Beach in Nassau County to impose a local tax on hotels, motels, and beach clubs at a rate not exceeding three percent. The bill defines 'hotel' and 'motel' broadly to include any facility offering rental accommodations and extends the definition to beach clubs, which are established on ocean beaches and facilitate recreational activities. This legislation aims to provide the village with additional revenue from tourism-related activities, which is crucial for maintaining local services and infrastructure.

Contention

There are notable points of contention regarding the bill, particularly surrounding the implications of local taxation authority on businesses within the community. Critics may argue that imposing a new tax could deter potential visitors or negatively impact tourist-dependent businesses by increasing overall costs. Additionally, there may be concerns regarding equitable taxation and how it aligns with existing state laws and tax frameworks. Supporters of the bill argue that the introduction of the tax is a step towards empowering local governance and enhancing financial autonomy, which is essential for responsive municipal management.