New York legislation · 2025-2026 General Assembly
New York S7820: Authorizes the town of Gardiner to impose a hotel and motel tax
Status: Signed into law, August 21, 2026
Authorizes the town of Gardiner, in the county of Ulster, to impose a hotel and motel tax.
What the bill says
An act to amend the tax law, in relation to authorizing the town of Gardiner to impose a hotel and motel tax; and providing for the repeal of such provisions upon expiration thereof.
From the amended text, March 26, 2026:
AN ACT to amend the tax law, in relation to authorizing the town of Gardiner to impose a hotel and motel tax; and providing for the repeal of such provisions upon expiration thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 1202-ll to read as follows: § 1202-LL. HOTEL OR MOTEL TAXES IN THE TOWN OF GARDINER. (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE TOWN OF GARDINER, IN THE COUNTY OF ULSTER, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN A TAX, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH TOWN. FOR THE PURPOSES OF THIS SECTION THE TERM "HOTEL" OR "MOTEL" SHALL MEAN ANY FACILITY OR PORTION THEREOF WHERE SINGLE ROOMS OR SUITES OF ROOMS ARE RENTED OR HIRED OUT TO BE OCCUPIED OR WHICH ARE OCCUPIED BY TRANSIENT GUESTS WHO ARE LODGED OVERNIGHT, WITH OR WITHOUT MEALS, FOR SLEEPING PURPOSES FOR COMPENSATION, WHETHER THE COMPENSATION BE PAID DIRECTLY OR INDIRECTLY AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY …
Sponsors
- Peter Oberacker (R, 51) · primary sponsor
Latest actions
- : SIGNED CHAP.249
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
- : ORDERED TO THIRD READING RULES CAL.300
- : SUBSTITUTED FOR A8273B
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
Votes
- FLOOR Vote (May 28, 2026): 48 yea, 12 nay, passed
- Senate Investigations And Government Operations Committee: COMMITTEE Vote (May 12, 2026): 7 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is S7820?
- S7820 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes the town of Gardiner to impose a hotel and motel tax.
- What does S7820 do?
- In its own words: An act to amend the tax law, in relation to authorizing the town of Gardiner to impose a hotel and motel tax; and providing for the repeal of such provisions upon expiration thereof.
- What is the status of S7820?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.249 (August 21, 2026).
- Who sponsored S7820?
- Peter Oberacker (R, 51).
- Where is the official record for S7820?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S7820
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.