Bill Text: NY A09776 | 2015-2016 | General Assembly | Introduced

New York Assembly Bill 9776 (Prior Session Legislation)

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