New YorkS 66182025-2026 Regular SessionSenateWALLET

Authorizes the town of Montgomery to impose a hotel and motel tax; and providing for the repeal of such provisions upon expiration thereof

Sponsored By: Robert Rolison (Republican)

Became Law

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

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

Hotels must collect and file occupancy tax

The town’s chief fiscal officer collects and enforces the tax. Hotel and motel owners must collect the tax from guests and send it to the town; they can treat it as part of rent and must add the fiscal officer to any tax collection lawsuit. The town sets how often returns and payments are due, such as monthly. The town usually has three years from the filing date to assess extra tax; there is no limit if no return was filed or there was fraud. Court review is available within 30 days for final tax bills or denied refunds, with deposit or bond rules. All tax receipts go to the town’s general fund for any lawful purpose.

Montgomery hotel stays taxed up to 5%

The town of Montgomery can charge a local hotel and motel tax on short stays. It can apply to hotels, motels, bed and breakfast places, and tourist lodgings. The rate cannot be higher than 5% of the per-night room price. Stays of 90 or more straight days are exempt. Transactions by the state, the U.S. (where immune), and qualifying religious, charitable, or educational nonprofits are also exempt. This authority starts now and ends two years after the effective date.

Sponsors & Cosponsors

Sponsor

  • Robert Rolison

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 64 • No: 15

Senate vote 6/13/2025

FLOOR Vote

Yes: 47 • No: 12

committee vote 6/12/2025

Rules Committee Vote

Yes: 17 • No: 3

Actions Timeline

  1. SIGNED CHAP.469

    10/16/2025Senate
  2. DELIVERED TO GOVERNOR

    10/9/2025Senate
  3. RETURNED TO SENATE

    6/13/2025House
  4. PASSED ASSEMBLY

    6/13/2025House
  5. HOME RULE REQUEST

    6/13/2025House
  6. ORDERED TO THIRD READING RULES CAL.673

    6/13/2025House
  7. SUBSTITUTED FOR A7913A

    6/13/2025House
  8. REFERRED TO WAYS AND MEANS

    6/13/2025House
  9. DELIVERED TO ASSEMBLY

    6/13/2025Senate
  10. PASSED SENATE

    6/13/2025Senate
  11. ORDERED TO THIRD READING CAL.2032

    6/12/2025Senate
  12. COMMITTEE DISCHARGED AND COMMITTED TO RULES

    6/12/2025Senate
  13. PRINT NUMBER 6618A

    4/28/2025Senate
  14. AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/28/2025Senate
  15. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    3/18/2025Senate

Bill Text

  • Amendment A

    4/28/2025

  • Original

    3/18/2025

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