Bill Text: NY A09776 | 2015-2016 | General Assembly | Introduced
Bill Title: Relates to the imposition of a hotel and motel tax in the town of Woodbury.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2016-12-31 - approval memo.28 [A09776 Detail]
Download: New_York-2015-A09776-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9776 IN ASSEMBLY April 8, 2016 ___________ Introduced by M. of A. SKOUFIS -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to the imposition of a hotel and motel tax in the town of Woodbury; 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-ee to 2 read as follows: 3 § 1202-ee. Hotel or motel taxes in the town of Woodbury. (1) Notwith- 4 standing any other provisions of law to the contrary, the town of Wood- 5 bury, in the county of Orange, is hereby authorized and empowered to 6 adopt and amend local laws imposing in such town a tax, in addition to 7 any other tax authorized and imposed pursuant to this article such as 8 the legislature has or would have the power and authority to impose upon 9 persons occupying hotel or motel rooms in such town. For the purposes of 10 this section, the term "hotel" or "motel" shall mean and include any 11 facility consisting of rentable units and providing lodging on an over- 12 night basis and shall include those facilities designated and commonly 13 known as "bed and breakfast" and "tourist" facilities. The rates of such 14 tax shall not exceed five percent of the per diem rental rate for each 15 room, provided however, that such tax shall not be applicable to a 16 permanent resident of a hotel or motel. For the purposes of this section 17 the term "permanent resident" shall mean a person occupying any room or 18 rooms in a hotel or motel for at least ninety consecutive days. 19 (2) Such tax may be collected and administered by the chief fiscal 20 officer of the town of Woodbury by such means and in such manner as 21 other taxes which are now collected and administered by such officer or 22 as otherwise may be provided by such local law. 23 (3) Such local laws may provide that any tax imposed shall be paid by 24 the person liable therefor to the owner of the hotel or motel room occu- 25 pied or to the person entitled to be paid the rent or charge for the 26 hotel or motel room occupied for and on account of the town of Woodbury 27 imposing the tax and that such owner or person entitled to be paid the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14889-01-6