Bill Text: NY S06965 | 2015-2016 | General Assembly | Introduced

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Bill Title: Authorizes the town of Clifton Park, Saratoga county to impose a tax on hotel and motel occupancy of up to 1 1/2 percent of the charge therefor.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Vetoed) 2016-11-28 - VETOED MEMO.284 [S06965 Detail]

Download: New_York-2015-S06965-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
            S. 6965                                                  A. 9475
                SENATE - ASSEMBLY
                                     March 10, 2016
                                       ___________
        IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
          ed, and when printed to be committed  to  the  Committee  on  Investi-
          gations and Government Operations
        IN  ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and referred
          to the Committee on Ways and Means
        AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
          Clifton Park to establish hotel and motel taxes
          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.  Hotel  or  motel  taxes  in the town of Clifton Park. (1)
     4  Notwithstanding any other provisions of law to the contrary, the town of
     5  Clifton Park  in  the  county  of  Saratoga  is  hereby  authorized  and
     6  empowered  to adopt and amend local laws imposing in such town a tax, in
     7  addition to any other tax authorized and imposed pursuant to this  arti-
     8  cle  such as the town board has or would have the power and authority to
     9  impose upon persons occupying hotel or motel rooms in such town. For the
    10  purposes of this section, the term "hotel" or  "motel"  shall  mean  and
    11  include  any  facility providing lodging on an overnight basis and shall
    12  include those facilities designated  and  commonly  known  as  "bed  and
    13  breakfast"  and  "tourist"  facilities,  but shall not apply to any such
    14  facilities having less than four rentable units.
    15    The rates of such tax shall not exceed one and one-half percent of the
    16  per diem rental rate for each room,  provided  however,  that  such  tax
    17  shall not be applicable to a permanent resident of a hotel or motel. For
    18  the  purposes of this section the term "permanent resident" shall mean a
    19  person occupying any room or rooms in a hotel  or  motel  for  at  least
    20  thirty consecutive days.
    21    (2)  Such  tax  may  be collected and administered by the chief fiscal
    22  officer of the town of Clifton Park by such means and in such manner  as
    23  other  taxes which are now collected and administered by such officer or
    24  as otherwise may be provided by such local law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14457-01-6