New YorkA 19692025-2026 Regular SessionHouseWALLET

Authorizes the village of Chester to impose a hotel and motel tax; and provides for the repeal of such provisions upon expiration thereof

Sponsored By: Brian Maher (Republican)

Signed by Governor

WAYS AND MEANSRULES

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Chester keeps lodging tax revenue

Any lodging tax Chester adopts under this law must go into the village treasury and its general fund. The village can use that money for any lawful village purpose. The law does not promise a specific service or direct household payment. This rule applies during the authorization period, which ends two years after the act takes effect.

Chester can tax overnight lodging guests

The law lets the Village of Chester, in Orange County, adopt an added lodging tax through a local law. The tax cannot exceed 5% of each room’s daily rental rate. It covers hotels, motels, bed-and-breakfasts, and tourist lodging. People occupying a room for at least 90 consecutive days are exempt. Exemptions also cover New York public bodies, the federally immune U.S. government, and qualifying nonprofits serving religious, charitable, educational, or cruelty-prevention purposes. Local rules can require guests to pay lodging operators, who must collect and send the tax to the village. The village’s chief fiscal officer can administer the tax, with monthly returns or another reasonable filing period. Court challenges to final tax decisions generally require filing within 30 days of notice, plus tax deposits and required surety guarantees. Refund-denial challenges also have filing and guarantee requirements. Additional tax assessments generally have a three-year limit after a return is filed; willful fraud or no return removes that limit. The act takes effect immediately and expires two years later.

Sponsors & Cosponsors

Sponsor

  • Brian Maher

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 160 • No: 46

Senate vote • 6/12/2025

FLOOR Vote

Yes: 45 • No: 14

House vote • 6/10/2025

Assembly floor vote

Yes: 115 • No: 32

Actions Timeline

  1. SIGNED CHAP.443

    10/16/2025House
  2. DELIVERED TO GOVERNOR

    10/9/2025House
  3. RETURNED TO ASSEMBLY

    6/12/2025Senate
  4. PASSED SENATE

    6/12/2025Senate
  5. HOME RULE REQUEST

    6/12/2025Senate
  6. 3RD READING CAL.1899

    6/12/2025Senate
  7. SUBSTITUTED FOR S7650A

    6/12/2025Senate
  8. REFERRED TO RULES

    6/10/2025Senate
  9. DELIVERED TO SENATE

    6/10/2025House
  10. PASSED ASSEMBLY

    6/10/2025House
  11. HOME RULE REQUEST

    6/10/2025House
  12. ORDERED TO THIRD READING RULES CAL.551

    6/10/2025House
  13. RULES REPORT CAL.551

    6/10/2025House
  14. REPORTED

    6/10/2025House
  15. REPORTED REFERRED TO RULES

    6/6/2025House
  16. PRINT NUMBER 1969A

    2/3/2025House
  17. AMEND AND RECOMMIT TO WAYS AND MEANS

    2/3/2025House
  18. REFERRED TO WAYS AND MEANS

    1/14/2025House

Bill Text

  • Amendment A

    2/3/2025

  • Original

    1/14/2025

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