Bill Text: NY S07789 | 2019-2020 | General Assembly | Introduced


Bill Title: Imposes an additional two percent occupancy tax in the county of Onondaga, raising the overall rate of such tax from five percent to seven percent.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-12-23 - signed chap.360 [S07789 Detail]

Download: New_York-2019-S07789-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          7789

                    IN SENATE

                                    February 20, 2020
                                       ___________

        Introduced  by  Sen.  MAY  --  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 imposing an  additional  two
          percent occupancy tax in the county of Onondaga

          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-a of the tax law, as  amended
     2  by chapter 398 of the laws of 1991, is amended to read as follows:
     3    (1)  Notwithstanding  any other provisions of law to the contrary, the
     4  county of Onondaga is hereby authorized and empowered to adopt and amend
     5  local laws imposing in such county a tax, in addition to any  other  tax
     6  authorized  and imposed pursuant to this article such as the legislature
     7  has or would have the power and authority to impose upon persons occupy-
     8  ing hotel or motel rooms in such county. The rates of such tax shall  be
     9  [five]  seven percent of the per diem rental rate for each room provided
    10  however, such tax shall not be applicable to a permanent resident  of  a
    11  hotel  or  motel.  For  the purposes of this section the term "permanent
    12  resident" shall mean a person occupying any room or rooms in a hotel  or
    13  motel for at least thirty consecutive days.
    14    §  2.  This  act  shall take effect on the first day 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.
                                                                   LBD15161-01-0
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