Senate bill · S7820 (2025-26)

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

New York State Senate

Same as A8273, the matching bill in the Assembly.

Latest action Aug 21, 2026

Sponsor: Peter Oberacker (State Senator, District 51, Republican/Conservative)

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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 22, 2026. About our data

Summary

Authorizes the town of Gardiner, in the county of Ulster, to impose a hotel and motel tax.

Summary from NY Open Legislation. How we handle summaries

Amends the Tax Law.

Purpose, from the sponsor's memo

To authorize the Town of Gardiner to adopt and amend local laws imposing a hotel and motel tax. Nothing in this section shall prohibit the adoption and enactment of local laws pursuant to the provisions of this section, upon expiration of any other local law adopted pursuant to this section. The rate of such tax shall not exceed five (5%) percent of the per diem rental rate for each room, provided however, that such tax shall not be applicable to a permanent resident of a hotel or motel.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Signed into law.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

Committee

Investigations And Government Operations · New York State Senate

Also referred to Ways and Means · New York State Assembly.

Your position on this bill

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The sponsor's argument

Why Peter Oberacker says this is needed

The Town of Gardiner provides essential municipal services, infrastruc- ture maintenance and public safety initiatives that benefit both resi- dents and visitors; and Tourism and overnight lodging contribute significantly to the local economy, increasing the demand for municipal services; and A hotel or motel occupancy tax would provide a dedicated revenue source to help support these services without imposing additional burdens on local taxpayers; and The authority to impose such a tax requires specific enabling legis- lation from the New York State legislature; and Similar occupancy taxes have been successfully implemented in other New York municipalities, providing additional revenue for essential services; and This legislation is sought so that the Town of Gardiner can collect the occupancy tax in addition to any other tax authorized and imposed.The rate of such tax shall not exceed five (5%) percent of the per diem rental rate for each room, provided however, that such tax shall not be applicable to a permanent resident of a hotel or motel. Requested by the Town of Gardiner Town Board by resolution adopted on April 7, 2026.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Recorded votes

Vote: Floor vote
NY SenateMay 28, 2026Result: passed
(48) (12) (0) (3)
Vote: Committee vote · Investigations And Government Operations
Senate Investigations And Government OperationsMay 12, 2026Result: passed
(7) (0) (0) (0)

Full history

Aug 21, 2026
Signed
SIGNED CHAP.249
NY Senate
Aug 14, 2026
Sent to the executive
DELIVERED TO GOVERNOR
NY Senate
Jun 1, 2026
Passed a chamber
PASSED ASSEMBLY
NY Assembly
Jun 1, 2026
Reported out of committee
REPORTED REFERRED TO RULES
NY Assembly
Jun 1, 2026
Rules Report CAL.300
RULES REPORT CAL.300
NY Assembly

Show full history (22 earlier events)

Jun 1, 2026
Substituted
SUBSTITUTED BY S7820B
NY Assembly
May 28, 2026
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
May 28, 2026
Passed a chamber
PASSED SENATE
NY Senate
May 28, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 14, 2026
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
May 13, 2026
2ND Report CAL.
2ND REPORT CAL.
NY Senate
May 12, 2026
1ST Report CAL.1063
1ST REPORT CAL.1063
NY Senate
Mar 26, 2026
Amend and Recommit to Investigations and Government Operations
AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
Mar 26, 2026
Amend and Recommit to Ways and Means
AMEND AND RECOMMIT TO WAYS AND MEANS
NY Assembly
Mar 18, 2026
Amend and Recommit to Ways and Means
AMEND AND RECOMMIT TO WAYS AND MEANS
NY Assembly
Mar 17, 2026
Amend and Recommit to Investigations and Government Operations
AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
Jan 7, 2026
Died in Senate
DIED IN SENATE
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 29, 2025
Sent to the executive
DELIVERED TO SENATE
NY Assembly
May 29, 2025
Passed a chamber
PASSED ASSEMBLY
NY Assembly
May 29, 2025
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
May 29, 2025
Reported out of committee
REPORTED
NY Assembly
May 29, 2025
Rules Report CAL.354
RULES REPORT CAL.354
NY Assembly
May 27, 2025
Reported out of committee
REPORTED REFERRED TO RULES
NY Assembly
May 9, 2025
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
May 7, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.