New York legislation · 2025-2026 General Assembly
New York S7966: Authorizes the village of Atlantic Beach to impose a hotel, motel and beach club tax
Status: Signed into law, August 21, 2026
Authorizes the village of Atlantic Beach, county of Nassau to impose a three percent hotel, motel and beach club tax; defines "beach club" as a facility formed, organized or operated by any person, firm or corporation, located on or contiguous to an ocean beach, permitting sunbathing, swimming and other allied recreation activities, including such uses operated by a hotel, cooperative complex or other entity; makes related provisions.
What the bill says
An act to amend the tax law, in relation to authorizing the village of Atlantic Beach to impose a hotel, motel and beach club tax; and providing for the repeal of such provisions upon expiration thereof.
From the amended text, April 23, 2026:
AN ACT to amend the tax law, in relation to authorizing the village of Atlantic Beach to impose a hotel, motel and beach club 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, MOTEL OR BEACH CLUB TAXES IN THE VILLAGE OF ATLANTIC BEACH. (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE VILLAGE OF ATLANTIC BEACH, IN THE COUNTY OF NASSAU, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE 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, MOTEL ROOMS OR BEACH CLUBS IN SUCH VILLAGE. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY CONSISTING OF RENTABLE UNITS AND PROVIDING LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES. THE TERM "BEACH CLUB" SHALL MEAN A FACILITY FORMED, ORGANIZED OR OPERATED BY ANY PERSON, FIRM …
Sponsors
- Patricia Canzoneri-Fitzpatrick (R, 9) · primary sponsor
Latest actions
- : SIGNED CHAP.250
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : HOME RULE REQUEST
- : ORDERED TO THIRD READING RULES CAL.559
- : SUBSTITUTED FOR A5456B
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
Votes
- FLOOR Vote (May 28, 2026): 49 yea, 11 nay, passed
- Senate Investigations And Government Operations Committee: COMMITTEE Vote (May 12, 2026): 7 yea, 0 nay, passed
- Senate Rules Committee: COMMITTEE Vote (June 9, 2025): 16 yea, 5 nay, passed
- FLOOR Vote (June 9, 2025): 56 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is S7966?
- S7966 is a bill in the New York Legislature (2025-2026 General Assembly): Authorizes the village of Atlantic Beach to impose a hotel, motel and beach club tax.
- What does S7966 do?
- In its own words: An act to amend the tax law, in relation to authorizing the village of Atlantic Beach to impose a hotel, motel and beach club tax; and providing for the repeal of such provisions upon expiration thereof.
- What is the status of S7966?
- Signed into law as of August 21, 2026. Latest action: SIGNED CHAP.250 (August 21, 2026).
- Who sponsored S7966?
- Patricia Canzoneri-Fitzpatrick (R, 9).
- Where is the official record for S7966?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S7966
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.