Bill Text: NY S05451 | 2019-2020 | General Assembly | Introduced

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Bill Title: Increases hotel and motel taxes in the county of Essex from three to five percent.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2019-12-20 - signed chap.700 [S05451 Detail]

Download: New_York-2019-S05451-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5451
                               2019-2020 Regular Sessions
                    IN SENATE
                                       May 1, 2019
                                       ___________
        Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to increasing hotel  and  motel
          taxes in the county of Essex
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The closing paragraph of subdivision 1 of section 1202-s of
     2  the tax law, as added by section 1 of part T of chapter 406 of the  laws
     3  of 1999, is amended to read as follows:
     4    The rates of such tax shall not exceed [three] five percent of the per
     5  diem  rental  rate  for each room, provided however, that such tax shall
     6  not be applicable to a permanent resident of a hotel or motel.  For  the
     7  purposes  of  this  section  the  term "permanent resident" shall mean a
     8  person occupying any room or rooms in a hotel  or  motel  for  at  least
     9  thirty consecutive days.
    10    § 2. This act shall take effect January 1, 2020.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11371-01-9