Bill Text: NY A10075 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the county of Albany to levy hotel and motel taxes on short-term rentals; expands the definitions of hotel and motel to include any facility consisting of rentable units that provides lodging on an overnight basis.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-05-03 - referred to ways and means [A10075 Detail]

Download: New_York-2023-A10075-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10075

                   IN ASSEMBLY

                                       May 3, 2024
                                       ___________

        Introduced  by  M. of A. FAHY, McDONALD -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend chapter 693 of the laws of 1980, enabling the county  of
          Albany  to  impose  and  collect  taxes on occupancy of hotel or motel
          rooms in Albany county, in relation to the applicability thereof

          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 1 of chapter 693 of the laws of
     2  1980, enabling the county of Albany to impose and collect taxes on occu-
     3  pancy of hotel or motel rooms in Albany county, as  amended  by  chapter
     4  105 of the laws of 2009, is amended to read as follows:
     5    (1)  Notwithstanding  any other provisions of law to the contrary, the
     6  county of Albany is hereby authorized and empowered to adopt  and  amend
     7  local  laws imposing in such county a tax in addition to any tax author-
     8  ized and imposed pursuant to article twenty-nine of the tax law such  as
     9  the  legislature  has or would have the power and authority to impose on
    10  persons occupying hotel or motel rooms in such county.  For purposes  of
    11  this  section,  the  term  "hotel" or "motel" shall mean and include any
    12  facility consisting of rentable units that provides lodging on an  over-
    13  night basis, to be known as a "short-term rental". The rates of such tax
    14  imposed upon persons occupying hotel or motel rooms shall be six percent
    15  of  the  per  diem  rental  rate  charged  to  occupants  for each room,
    16  provided, however, such tax shall not be applicable to a permanent resi-
    17  dent of a hotel or motel.  The rates of such tax  imposed  upon  persons
    18  occupying short-term rentals shall be six percent of the per diem rental
    19  rate  charged  to  occupants  for each room, provided, however, such tax
    20  shall not be applicable to  a  permanent  resident  of  such  short-term
    21  rental.  For  the purposes of this section the term "permanent resident"
    22  shall mean a person occupying any room or rooms in a hotel or  motel  or
    23  short-term rental for at least thirty consecutive days.
    24    § 2. This act shall take effect on the one hundred eightieth day after
    25  it  shall  have  become a law; provided, however, that the amendments to
    26  subdivision 1 of section 1 of chapter 693 of the laws of  1980  made  by
    27  section  one of this act shall not affect the repeal of such subdivision
    28  and shall be deemed repealed therewith.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15418-01-4