New YorkA 23282025-2026 Regular SessionHouseWALLET

Authorizes the town of Dickinson to establish hotel and motel taxes within such town

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Bill Overview

Analyzed Economic Effects

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

Hotel guests pay up to 3% tax

Dickinson can charge a hotel room tax up to 3% of the per-day room rate. It applies to hotels, motels, apartment hotels, and boarding houses, whether rented daily or longer. You are not charged if you are a “permanent resident” who stays 30 straight days or more. The State, the federal government when immune, and some qualifying nonprofits are exempt.

Hotel owners collect and remit tax

The town’s fiscal officer runs collection and enforcement like other town taxes. The town can require owners to collect the tax from guests and pay it to the town. Owners can add the tax to the rent and must include the town fiscal officer if they sue to collect it. Returns and payments can be due monthly or on another schedule set by local law. If you filed a return, the town has three years to assess more tax; there is no limit if no return was filed or if the return was fraudulent. You can ask a court to review a final tax decision within 30 days, but you must deposit the tax or file a court‑approved guarantee. If a refund claim is denied, you have 30 days to seek court review with a court‑approved guarantee, as long as no final tax decision was already made.

Hotel tax revenue funds town services

All hotel tax money goes into Dickinson’s general fund for any lawful town use. Each local hotel‑tax law can last no more than two years before the town must reenact it. The state law is in effect now and ends on September 1, 2027.

Sponsors & Cosponsors

Sponsor

Joe Angelino
Republican • House

Cosponsors

Angelo J. Morinello
Republican • House
John Lemondes
Republican • House

Roll Call Votes

All Roll Calls

Yes: 47 • No: 12

House vote • 6/12/2025

FLOOR Vote