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