Bill Text: NY A02198 | 2019-2020 | General Assembly | Introduced
Bill Title: Increases from 4% to 5%, the authorized rate of taxation for the hotel and motel tax in the county of Schenectady.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-12-20 - signed chap.686 [A02198 Detail]
Download: New_York-2019-A02198-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2198 2019-2020 Regular Sessions IN ASSEMBLY January 22, 2019 ___________ Introduced by M. of A. STECK -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to increasing the rate of taxa- tion of the hotel or motel tax in the county of Schenectady to 5% The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 1202-e of the tax law, as amended 2 by chapter 25 of the laws of 2003, is amended to read as follows: 3 (1) Notwithstanding any other provisions of law to the contrary, the 4 county of Schenectady is hereby authorized and empowered to adopt and 5 amend local laws imposing in such county a tax, in addition to any other 6 tax authorized and imposed pursuant to this article, such as the legis- 7 lature has or would have the power and authority to impose upon persons 8 occupying hotel or motel rooms in such county. The rates of such tax 9 shall be [four] five percent of the per diem rental rate for each room 10 provided, however, such tax shall not be applicable to a permanent resi- 11 dent of such hotel or motel. For the purposes of this section the term 12 "permanent resident" shall mean a person occupying any room or rooms in 13 a hotel or motel for at least ninety consecutive days. 14 § 2. This act shall take effect on the first of the month next 15 succeeding the date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07318-01-9
