Bill Text: NY A09267 | 2015-2016 | General Assembly | Introduced

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Bill Title: Authorizes suburban towns to adopt a local law to impose a hotel/motel occupancy tax for hotels located in a suburban town.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2016-02-10 - referred to ways and means [A09267 Detail]

Download: New_York-2015-A09267-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9267
                   IN ASSEMBLY
                                    February 10, 2016
                                       ___________
        Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
          tee on Ways and Means
        AN  ACT  to amend the tax law, in relation to authorizing suburban towns
          to adopt a local law to impose a hotel/motel occupancy tax for  hotels
          located  in  a  suburban  town;  and  providing for the repeal of such
          provisions upon expiration thereof
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  The  tax law is amended by adding a new section 1204-a to
     2  read as follows:
     3    § 1204-a. Hotel or motel taxes  administered  by  suburban  towns  and
     4  villages  therein.    (a) Notwithstanding any other provisions of law to
     5  the contrary, any town that has elected to become a suburban town  under
     6  the  provisions  of article three-A of the town law is hereby authorized
     7  and empowered to adopt and amend local laws imposing a  tax  on  persons
     8  occupying rooms in hotels or motels:
     9    (1)  In  such  suburban town, as the legislature has or would have the
    10  power and authority to impose, in addition to any other  tax  authorized
    11  and imposed pursuant to this article; and
    12    (2) In any village located in such suburban town if the legislature of
    13  such  village  authorizes  the imposition of such tax as required by its
    14  local laws.
    15    (b) For the purposes of this section, the term "hotel"  shall  mean  a
    16  building  or portion of it which is regularly used and kept open as such
    17  for the lodging of guests. The term "hotel" includes an apartment hotel,
    18  a motel or a boarding house, whether or not meals are served.
    19    (c) The rate of such tax shall not exceed three  percent  of  the  per
    20  diem rental rate for each room whether such room is rented on a daily or
    21  longer basis.
    22    (d)  Such tax may be collected and administered by the commissioner of
    23  finance or other fiscal officer of the suburban town for the benefits of
    24  the suburban town and the villages therein, as the case may be, by  such
    25  means  and  in  such  manner  as other taxes which are now collected and
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13854-01-6