STATE OF NEW YORK
________________________________________________________________________
5761
2019-2020 Regular Sessions
IN SENATE
May 14, 2019
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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.
LBD07318-01-9