Bill Text: NY A07002 | 2017-2018 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relates to hotel and motel taxes in Ontario county; includes cottages, apartments and condominiums in the definition of hotel or motel.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A07002 Detail]

Download: New_York-2017-A07002-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          7002
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                     March 29, 2017
                                       ___________
        Introduced  by  M. of A. KOLB -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in relation to hotel  and  motel  taxes  in
          Ontario county
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivisions 1 and 9 of section 1202-t of the tax  law,  as
     2  added  by  chapter  270  of  the  laws  of  2002, are amended to read as
     3  follows:
     4    (1) Notwithstanding any other provisions of law to the  contrary,  the
     5  county  of Ontario is hereby authorized and empowered to adopt and amend
     6  local laws imposing in such county a tax, in addition to any  other  tax
     7  authorized and imposed pursuant to this article, such as the legislature
     8  has or would have the power and authority to impose upon persons occupy-
     9  ing  hotel  or  motel  rooms  in  such  county. For the purposes of this
    10  section, the term "hotel" or "motel" shall mean and include any facility
    11  providing lodging on an overnight basis, and shall include those facili-
    12  ties designated and commonly known as "bed and breakfast" and  "tourist"
    13  facilities. [Such tax shall not be applicable to a facility having three
    14  rentable units or less.]
    15    The  rates  of such tax shall not exceed three percent of the per diem
    16  rental rate for each room, provided however, that such tax shall not  be
    17  applicable to a permanent resident of a hotel or motel. For the purposes
    18  of  this section the term "permanent resident" shall mean a person occu-
    19  pying any room or rooms in a hotel or motel for at least thirty  consec-
    20  utive days.
    21    (9)  All  revenues  resulting from the imposition of the tax under the
    22  local laws shall be paid into the treasury of Ontario county  and  shall
    23  be  credited  to  and  deposited  in the general fund of such county and
    24  shall be available thereafter for the promotion of tourism  and  tourist
    25  attractions  in  Ontario  county  and  that not more than [five] fifteen
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10527-01-7
        A. 7002                             2
     1  percent of such revenue shall be used for the cost of administering such
     2  tax. Such promotion may be carried out by an appropriate organization or
     3  organizations as designated by the Ontario county board of supervisors.
     4    § 2. This act shall take effect immediately.