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New YorkS 70782025-2026 Regular SessionSenateWALLET

Authorizes the town of Patterson to impose a hotel and motel tax

Sponsored By: Pete Harckham (Democratic)

Became Law

INVESTIGATIONS AND GOVERNMENT OPERATIONSWAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

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

Government and some nonprofits are exempt

The town cannot charge the occupancy tax to New York State or its local governments. The United States is exempt to the extent it is immune from tax. Some nonprofits organized and run only for religious, charitable, educational, or prevention of cruelty to children or animals are also exempt. They must have no net earnings to private persons and no substantial lobbying; nonprofits mainly running a for‑profit business are not exempt.

Hotel tax money funds town services

All occupancy tax money goes into the town of Patterson’s general fund. The town can use it for any lawful town purpose.

Up to 5% tax on hotel stays

Patterson can charge up to 5% of the nightly room rate for hotels, motels, and bed-and-breakfasts. The tax applies to short stays; it does not apply if you occupy a room for 90 straight days. The law is in effect, and the town’s authority to charge the tax ends two years after enactment.

Hotel owners must collect and file tax

The town’s chief fiscal officer collects and enforces the occupancy tax. Local law makes owners collect the tax from guests and send it to the town; the tax can be treated like rent, and you must join the town fiscal officer in any court action. Returns and payments are due monthly or on another schedule the town sets. You can challenge a final tax bill or a denied refund in court within 30 days, but you must post an approved surety or deposit as required. If you filed a return, the town generally has three years to assess more tax, unless the return was fraudulent or you filed none.

Sponsors & Cosponsors

Sponsor

  • Pete Harckham

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 61 • No: 18

committee vote • 6/12/2025

Rules Committee Vote

Yes: 15 • No: 5

Senate vote • 6/12/2025

FLOOR Vote

Yes: 46 • No: 13

Actions Timeline

  1. SIGNED CHAP.472

    10/16/2025Senate

  2. DELIVERED TO GOVERNOR

    10/9/2025Senate

  3. RETURNED TO SENATE

    6/16/2025House

  4. PASSED ASSEMBLY

    6/16/2025House

  5. HOME RULE REQUEST

    6/16/2025House

  6. ORDERED TO THIRD READING RULES CAL.812

    6/16/2025House

  7. SUBSTITUTED FOR A7854A

    6/16/2025House

  8. REFERRED TO WAYS AND MEANS

    6/12/2025House

  9. DELIVERED TO ASSEMBLY

    6/12/2025Senate

  10. PASSED SENATE

    6/12/2025Senate

  11. ORDERED TO THIRD READING CAL.1891

    6/12/2025Senate

  12. COMMITTEE DISCHARGED AND COMMITTED TO RULES

    6/12/2025Senate

  13. PRINT NUMBER 7078A

    4/16/2025Senate

  14. AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/16/2025Senate

  15. REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

    4/1/2025Senate

Bill Text

  • Amendment A

    4/16/2025

    PDF

  • Original

    4/1/2025

    PDF

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