Bill Text: NY A09550 | 2023-2024 | General Assembly | Amended

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Bill Title: Increases the occupancy tax rate authorized in the city of Yonkers from 3 to 5 7/8ths; extends the effectiveness of the occupancy tax imposed in the city of Yonkers to September 1, 2027.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-06-07 - substituted by s8900a [A09550 Detail]

Download: New_York-2023-A09550-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         9550--A
                                                                    R. R. 60

                   IN ASSEMBLY

                                     March 20, 2024
                                       ___________

        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee on Ways and Means -- reported and referred  to  the  Committee  on
          Rules -- ordered to a third reading -- amended on the special order of
          third  reading,  ordered  reprinted as amended, retaining its place on
          the special order of third reading

        AN ACT to amend the tax law, in relation to increasing the occupancy tax
          rate authorized in the city of Yonkers; and to amend chapter 62 of the
          laws of 2015 amending the tax law relating to  the  imposition  of  an
          occupancy  tax  in  the  city of Yonkers, in relation to extending the
          effectiveness thereof

          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-x of the tax law, as added by
     2  chapter 62 of the laws of 2015, is amended to read as follows:
     3    (1)  Notwithstanding  any  other provision of law to the contrary, the
     4  city of Yonkers, in the county of Westchester, is hereby authorized  and
     5  empowered  to adopt and amend local laws imposing in such city a tax, in
     6  addition to any other tax authorized and imposed pursuant to this  arti-
     7  cle,  such  as the legislature has or would have the power and authority
     8  to impose upon persons occupying any room for hire in any hotel. For the
     9  purposes of this section, the term "hotel"  shall  mean  a  building  or
    10  portion  of  it  which  is  regularly used and kept open as such for the
    11  lodging of guests.   The term "hotel" includes  an  apartment  hotel,  a
    12  motel  or a boarding house, whether or not meals are served. The rate of
    13  such tax shall not exceed [three] five and seven-eighths percent of  the
    14  per  diem  rental  rate  for  each room whether such room is rented on a
    15  daily or longer basis.
    16    § 2. Section 2 of chapter 62 of the laws of 2015 amending the tax  law
    17  relating  to  the imposition of an occupancy tax in the city of Yonkers,
    18  as amended by chapter 224 of the laws of 2021, is  amended  to  read  as
    19  follows:
    20    §  2.  This  act shall take effect immediately and shall expire and be
    21  deemed repealed September 1, [2024] 2027.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08345-05-4
        A. 9550--A                          2

     1    § 3. This act shall take effect immediately; provided,  however,  that
     2  the  amendments  to subdivision 1 of section 1202-x of the tax law, made
     3  by section one of this act, shall not affect the repeal of such  section
     4  and shall be deemed repealed therewith.