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New YorkA 105222025-2026 Regular SessionHouseWALLET

Authorizes the town of Clinton to impose an occupancy tax

Sponsored By: Didi Barrett (Democratic)

Signed by Governor

WAYS AND MEANSRULESINVESTIGATIONS AND GOVERNMENT OPERATIONS

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 0 costs, 3 mixed.

Up to 3% lodging tax in Clinton

The town of Clinton can charge up to 3% of the nightly room rate as an occupancy tax. It applies to hotels, motels, bed-and-breakfasts, conference centers, farm event venues, and other tourist lodging. If you stay 30 or more days in a row, you are a permanent resident and do not pay this tax. State and federal governments, public districts, and qualified nonprofits are exempt. The tax is added per night to your bill.

Hotel owners must collect and file

The town can have its chief fiscal officer collect the occupancy tax. Owners who receive rent must collect the tax from guests and pay it to the town. Owners may treat the tax like part of the rent and add it to the bill. If owners sue to collect unpaid tax, the town’s chief fiscal officer must be a party. Returns and payments are due as often as local law sets (monthly or another period). Final tax decisions and refund denials can be reviewed in court by an Article 78 filing within 30 days of notice. To seek review, you must deposit the tax and file an undertaking, or file a court-approved undertaking that covers taxes, interest, penalties, and costs. The town can assess extra tax within three years after a return is filed; there is no limit if no return is filed or in cases of willful fraud.

Tax revenue to town, three-year limit

All occupancy tax money goes into the town’s general fund. The town may use it for any lawful purpose. The law takes effect immediately. The town’s authority to impose this tax ends three years after that unless extended.

Sponsors & Cosponsors

Sponsor

  • Didi Barrett

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 142 • No: 52

Senate vote • 5/28/2026

FLOOR Vote

Yes: 48 • No: 12

House vote • 5/14/2026

Assembly floor vote

Yes: 94 • No: 40

Actions Timeline

  1. SIGNED CHAP.239

    8/21/2026House

  2. DELIVERED TO GOVERNOR

    8/14/2026House

  3. RETURNED TO ASSEMBLY

    5/28/2026Senate

  4. PASSED SENATE

    5/28/2026Senate

  5. HOME RULE REQUEST

    5/28/2026Senate

  6. 3RD READING CAL.1075

    5/28/2026Senate

  7. SUBSTITUTED FOR S9374

    5/28/2026Senate

  8. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    5/14/2026Senate

  9. DELIVERED TO SENATE

    5/14/2026House

  10. PASSED ASSEMBLY

    5/14/2026House

  11. HOME RULE REQUEST

    5/14/2026House

  12. ORDERED TO THIRD READING RULES CAL.132

    5/14/2026House

  13. RULES REPORT CAL.132

    5/14/2026House

  14. REPORTED

    5/14/2026House

  15. REPORTED REFERRED TO RULES

    5/12/2026House

  16. REFERRED TO WAYS AND MEANS

    3/6/2026House

Bill Text

  • Original

    3/6/2026

    PDF

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