Bill Text: NY A10016 | 2019-2020 | General Assembly | Introduced
Bill Title: Increases the authorization for the imposition of hotel/motel taxes in Otsego County from four to six percent.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2020-12-23 - signed chap.362 [A10016 Detail]
Download: New_York-2019-A10016-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 10016 IN ASSEMBLY March 4, 2020 ___________ Introduced by M. of A. SALKA -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to increasing hotel and motel taxes in Otsego county The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 1202-j of the tax law, as amended 2 by chapter 586 of the laws of 2007, is amended to read as follows: 3 (1) Notwithstanding any other provisions of law to the contrary, the 4 county of Otsego is hereby authorized and empowered to adopt and amend 5 local laws imposing in such county a tax, in addition to any other tax 6 authorized and imposed pursuant to this article such as the legislature 7 has or would have the power and authority to impose upon persons occupy- 8 ing hotel or motel rooms in such county. For the purposes of this 9 section, the term "hotel" or "motel" shall mean and include any facility 10 consisting of rentable units and providing lodging on an overnight 11 basis. 12 The rates of such tax shall not exceed [four] six percent of the per 13 diem rental rate for each room, provided however, that such tax shall 14 not be applicable to a permanent resident of a hotel or motel. For the 15 purposes of this section the term "permanent resident" shall mean a 16 person occupying any room or rooms in a hotel or motel for at least 17 thirty consecutive days. 18 § 2. This act shall take effect on the first of the month next 19 succeeding the date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15357-01-0