Bill Text: NY A09693 | 2015-2016 | General Assembly | Introduced

New York Assembly Bill 9693 (Prior Session Legislation)

Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2016-12-31 - approval memo.26 [A09693 Detail]

Download: New_York-2015-A09693-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          9693
                   IN ASSEMBLY
                                     March 30, 2016
                                       ___________
        Introduced  by  M. of A. OTIS -- 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 Mamaroneck; 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  Mamaroneck.  (1)  Notwith-
     4  standing  any  other  provision  of  law to the contrary, the village of
     5  Mamaroneck, in the county  of  Westchester,  is  hereby  authorized  and
     6  empowered  to adopt and amend local laws imposing in such village a tax,
     7  in addition to any other tax authorized and  imposed  pursuant  to  this
     8  article, such as the legislature has or would have the power and author-
     9  ity to impose upon persons occupying any room for hire in any hotel. For
    10  the  purposes of this section, the term "hotel" shall mean a building or
    11  portion of it which is regularly used and kept  open  as  such  for  the
    12  lodging of guests. The term "hotel" includes an apartment hotel, a motel
    13  or  a boarding house, whether or not meals are served.  The rate of such
    14  tax shall not exceed three percent of the per diem rental rate for  each
    15  room whether 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 Mamaroneck 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 therefore 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
    24  charge  for  the  room  for  hire in the tourist home, inn, club, hotel,
    25  motel or other similar place of public accommodation occupied for and on
    26  account of the village of Mamaroneck imposing  the  tax  and  that  such
    27  owner  or  person entitled to be paid the rent or charge shall be liable
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14866-01-6