Bill Text: NY S06432 | 2017-2018 | General Assembly | Amended

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Bill Title: Relates to hotel or motel taxes in the county of Oswego; provides that campgrounds shall only be subject to such tax for rentals of spaces that include cabins or trailers furnished by the campground as part of the rental.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S06432 Detail]

Download: New_York-2017-S06432-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         6432--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                      May 18, 2017
                                       ___________
        Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations  --  committee  discharged,  bill  amended,   ordered
          reprinted as amended and recommitted to said committee
        AN ACT to amend the tax law, in relation to hotel and motel taxes in the
          county of Oswego
          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-h of the tax law, as  amended
     2  by chapter 224 of the laws of 2015, is amended to read as follows:
     3    (1)  Notwithstanding  any other provisions of law to the contrary, the
     4  county of Oswego 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 tourist home, inn, hotel or motel rooms in such county. For purposes
     9  of this section, the term "hotel" or "motel" shall mean and include  any
    10  facility providing lodging on an overnight basis and shall include those
    11  facilities  designated  and  commonly known as bed and breakfasts, inns,
    12  cabins, cottages, campgrounds and tourist homes. Campgrounds shall  only
    13  be  subject  to  such a tax for rentals of spaces that include cabins or
    14  trailers furnished by the campground as part of the rental. The rates of
    15  such tax shall be four percent of the per diem rental rate for each room
    16  provided, however, such tax shall not be applicable to a permanent resi-
    17  dent of such tourist home, inn, hotel or motel  [or  to  rooms  in  such
    18  lodging facilities having less than six rentable units].
    19    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10609-03-7