Bill Text: NY S05770 | 2015-2016 | General Assembly | Amended

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Bill Title: Authorizes counties, which are not otherwise authorized to impose hotel or motel taxes, to impose such taxes at a rate not to exceed 5%.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2016-01-15 - PRINT NUMBER 5770A [S05770 Detail]

Download: New_York-2015-S05770-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         5770--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                      June 2, 2015
                                       ___________
        Introduced  by  Sens.  LITTLE, SEWARD -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and  Government Operations -- recommitted to the Committee on Investi-
          gations and Government Operations in accordance with  Senate  Rule  6,
          sec.  8  --  committee  discharged, bill amended, ordered reprinted as
          amended and recommitted to said committee
        AN ACT to amend the tax law, in relation to authorizing certain counties
          to impose hotel or motel taxes
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  The tax law is amended by adding a new section 1202-dd to
     2  read as follows:
     3    § 1202-dd. Hotel or motel taxes in certain  counties.    (1)  Notwith-
     4  standing  any  other  provisions of law to the contrary, any county, not
     5  wholly encompassed within a city and not otherwise authorized to  impose
     6  hotel  or motel taxes pursuant to this subpart, is hereby authorized and
     7  empowered to adopt and amend local laws imposing in such county  a  tax,
     8  in  addition  to  any  other tax authorized and imposed pursuant to this
     9  article such as the legislature has or would have the power and authori-
    10  ty to impose upon persons occupying hotel or motel rooms in such county.
    11  For the purposes of this section, the term "hotel" or "motel" shall mean
    12  and include any facility providing lodging on  an  overnight  basis  and
    13  shall include those facilities designated and commonly known as "bed and
    14  breakfast"  and  "tourist"  facilities. This section shall also apply to
    15  boarding houses, cottages, motor courts or  clubs,  bunkhouses,  lodges,
    16  trailers  and  campers  which  have  been established upon a site by the
    17  owner or user and campsites.
    18    The rates of such tax shall not exceed five percent of  the  per  diem
    19  rental  rate for each room, provided however, that such tax shall not be
    20  applicable to a permanent resident of a hotel or motel. For the purposes
    21  of this section the term "permanent resident" shall mean a person  occu-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11451-03-6