Bill Text: NY A09738 | 2019-2020 | General Assembly | Introduced
Bill Title: Imposes an additional two percent occupancy tax in the county of Onondaga, raising the overall rate of such tax from five percent to seven percent.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2020-12-23 - signed chap.360 [A09738 Detail]
Download: New_York-2019-A09738-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9738 IN ASSEMBLY February 6, 2020 ___________ Introduced by M. of A. HUNTER -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to imposing an additional two percent occupancy tax in the county of Onondaga 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-a of the tax law, as amended 2 by chapter 398 of the laws of 1991, is amended to read as follows: 3 (1) Notwithstanding any other provisions of law to the contrary, the 4 county of Onondaga is hereby authorized and empowered to adopt and amend 5 local laws imposing in such county a tax, in addition to any other tax 6 authorized and imposed pursuant to this article such as the legislature 7 has or would have the power and authority to impose upon persons occupy- 8 ing hotel or motel rooms in such county. The rates of such tax shall be 9 [five] seven percent of the per diem rental rate for each room provided 10 however, such tax shall not be applicable to a permanent resident of a 11 hotel or motel. For the purposes of this section the term "permanent 12 resident" shall mean a person occupying any room or rooms in a hotel or 13 motel for at least thirty consecutive days. 14 § 2. This act shall take effect on the first day 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. LBD15161-01-0
