New YorkA 73412025-2026 Regular SessionHouseWALLET

Authorizes the city of Mount Vernon to impose a hotel and motel tax

Sponsored By: J. Gary Pretlow (Democratic)

Became Law

WAYS AND MEANSRULES

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 0 benefits, 0 costs, 4 mixed.

Mount Vernon can add hotel tax

The city of Mount Vernon is authorized to add a lodging tax on people who occupy rooms. It can cover hotels, motels, bed-and-breakfasts, short-term and vacation rentals, Airbnbs, clubs, and similar places. The rate cannot be higher than 5.875% of the nightly room rate (up to $5.88 on a $100 night). You do not pay this tax after 30 straight days of occupancy (permanent resident). Stays by the state or federal government and qualifying religious, charitable, or educational nonprofits are exempt.

Appeals and audit limits for lodging tax

You can ask a court to review a final lodging tax bill within 30 days of notice. To start the case, you must first deposit the tax with interest and penalties or file an approved surety bond. If a refund request is denied, you can also seek court review within 30 days with a court‑approved undertaking. The city can assess extra tax only within two years after you file a return; there is no limit if no return was filed or if a return was fraudulent.

City can require hotels to collect tax

The city's chief fiscal officer can run the lodging tax using the same methods as other city taxes. Local law can require hotel and short-term rental owners or managers to collect the tax from guests and pay the city. Owners can treat the tax like part of the rent and recover it from guests. Returns and payments can be monthly or on another schedule set by local law. If an owner sues to collect the tax, they must include the city's fiscal officer in the case.

Where tax money goes and how long it lasts

All lodging‑tax revenue goes to Mount Vernon's general fund. The city may keep some to cover administration costs, and the city council decides how to use the rest within the city. Any local lodging‑tax law can last no more than two years; the city can pass a new one after it ends. This state authorization takes effect now and ends December 31, 2027. Local taxes apply to contracts made on or after the effective date.

Sponsors & Cosponsors

Sponsor

J. Gary Pretlow
Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 45 • No: 14

House vote • 6/12/2025

FLOOR Vote