Bill Text: NY S05761 | 2019-2020 | General Assembly | Introduced

Bill Title: Increases from 4% to 5%, the authorized rate of taxation for the hotel and motel tax in the county of Schenectady.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-06-18 - SUBSTITUTED BY A2198 [S05761 Detail]

Download: New_York-2019-S05761-Introduced.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                    IN SENATE

                                      May 14, 2019

        Introduced  by  Sen. AMEDORE -- 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 the rate of taxa-
          tion of the hotel or motel tax in the county of Schenectady to 5%

          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-e of the tax law, as amended
     2  by chapter 25 of the laws of 2003, is amended to read as follows:
     3    (1) Notwithstanding any other provisions of law to the  contrary,  the
     4  county  of  Schenectady  is hereby authorized and empowered to adopt and
     5  amend local laws imposing in such county a tax, in addition to any other
     6  tax authorized and imposed pursuant to this article, such as the  legis-
     7  lature  has or would have the power and authority to impose upon persons
     8  occupying hotel or motel rooms in such county. The  rates  of  such  tax
     9  shall  be  [four] five percent of the per diem rental rate for each room
    10  provided, however, such tax shall not be applicable to a permanent resi-
    11  dent of such hotel or motel. For the purposes of this section  the  term
    12  "permanent  resident" shall mean a person occupying any room or rooms in
    13  a hotel or motel for at least ninety consecutive days.
    14    § 2. This act shall take  effect  on  the  first  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.