Bill Text: NY A09690 | 2015-2016 | General Assembly | Introduced

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Bill Title: Relates to the imposition of an occupancy tax in the village of Tuckahoe.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2016-12-31 - approval memo.23 [A09690 Detail]

Download: New_York-2015-A09690-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9690
                   IN ASSEMBLY
                                     March 30, 2016
                                       ___________
        Introduced by M. of A. PAULIN -- read once and referred to the Committee
          on Ways and Means
        AN  ACT  to amend the tax law, in relation to the imposition of an occu-
          pancy tax in the village of Tuckahoe; 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 1202-z-1  to
     2  read as follows:
     3    §  1202-z-1.  Occupancy  tax  in the village of Tuckahoe. (1) Notwith-
     4  standing any other provision of law to  the  contrary,  the  village  of
     5  Tuckahoe,  in  the  county  of  Westchester,  is  hereby  authorized and
     6  empowered to adopt and amend local laws imposing in such village a  tax,
     7  in  addition  to  any  other tax authorized and imposed pursuant to this
     8  article, such as the legislature has or would have the power and author-
     9  ity to impose upon persons occupying any room for hire in any hotel. For
    10  the purposes of this section, the term "hotel" shall mean a building  or
    11  portion  of  it  which  is  regularly used and kept open as such for the
    12  lodging of guests. The term "hotel" includes an apartment hotel, a motel
    13  or a boarding house, whether or not meals are served. The rate  of  such
    14  tax  shall not exceed three percent of the per diem rental rate for each
    15  room whether such room is rented on a daily or longer basis.
    16    (2) Such taxes may be collected and administered by the  chief  fiscal
    17  officer  of  the village of Tuckahoe by such means and in such manner as
    18  other taxes which are now collected and administered by such officer  or
    19  as otherwise may be provided by such local law.
    20    (3)  Such  local laws may provide that any taxes imposed shall be paid
    21  by the person liable therefor to the owner of the room for hire  in  the
    22  tourist  home,  inn, club, hotel, motel or other similar place of public
    23  accommodation occupied or to the person entitled to be paid the rent  or
    24  charge  for  the  room  for  hire in the tourist home, inn, club, hotel,
    25  motel or other similar place of public accommodation occupied for and on
    26  account of the village of Tuckahoe imposing the tax and that such  owner
    27  or person entitled to be paid the rent or charge shall be liable for the
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14876-01-6