Bill Text: NY A09692 | 2015-2016 | General Assembly | Introduced

Bill Title: Imposes an occupancy tax in the village of Harrison.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2016-12-31 - approval memo.25 [A09692 Detail]

Download: New_York-2015-A09692-Introduced.html

                STATE OF NEW YORK
            S. 7135                                                  A. 9692
                SENATE - ASSEMBLY
                                     March 30, 2016
        IN SENATE -- Introduced by Sen. LATIMER -- read twice and ordered print-
          ed,  and  when  printed  to  be committed to the Committee on Investi-
          gations and Government Operations
        IN ASSEMBLY -- Introduced by M. of A. BUCHWALD -- read once and referred
          to the Committee on Ways and Means
        AN ACT to amend the tax law, in relation to the imposition of  an  occu-
          pancy  tax in the village of Harrison; and providing for the repeal of
          such provisions upon expiration thereof
          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. Occupancy tax in the village of Harrison. (1) Notwithstand-
     4  ing any other provision of law to the contrary, the village of Harrison,
     5  in the county of Westchester, is  hereby  authorized  and  empowered  to
     6  adopt  and  amend local laws imposing in such village a tax, in addition
     7  to any other tax authorized and imposed pursuant to this  article,  such
     8  as  the  legislature has or would have the power and authority to impose
     9  upon persons occupying any room for hire in any hotel. For the  purposes
    10  of this section, the term "hotel" shall mean a building or portion of it
    11  which is regularly used and kept open as such for the lodging of guests.
    12  The  term  "hotel"  includes  an  apartment hotel, a motel or a boarding
    13  house, whether or not meals are served.  The rate of such tax shall  not
    14  exceed  three  percent of the per diem rental rate for each room whether
    15  such room is rented on a daily or longer basis.
    16    (2) Such taxes may be collected and administered by the  chief  fiscal
    17  officer  of  the village of Harrison by such means and in such manner as
    18  other taxes which are now collected and administered by such officer  or
    19  as otherwise may be provided by such local law.
    20    (3)  Such  local laws may provide that any taxes imposed shall be paid
    21  by the person liable therefor to the owner of the room for hire  in  the
    22  tourist  home,  inn, club, hotel, motel or other similar place of public
    23  accommodation occupied or to the person entitled to be paid the rent  or
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.