Bill Text: NY S07093 | 2015-2016 | General Assembly | Introduced

New York Senate Bill 7093 (Prior Session Legislation)

Introduced

Bill Title: Authorizes the county of Fulton to impose a tax on hotel and motel occupancy of up to four percent of the charge therefor.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2016-11-28 - SIGNED CHAP.489 [S07093 Detail]

Download: New_York-2015-S07093-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
            S. 7093                                                  A. 9635
                SENATE - ASSEMBLY
                                     March 24, 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. BUTLER -- read once and referred
          to the Committee on Ways and Means
        AN ACT to amend the tax law, in relation to authorizing  the  county  of
          Fulton 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 Fulton county. (1) Notwithstanding
     4  any other provisions of law to the contrary, the  county  of  Fulton  is
     5  hereby  authorized  and empowered to adopt and amend local laws imposing
     6  in such county a tax, in  addition  to  any  other  tax  authorized  and
     7  imposed  pursuant  to this article such as the county legislature has or
     8  would have the power and authority  to  impose  upon  persons  occupying
     9  hotel  or  motel rooms in such county. For the purposes of this section,
    10  the term "hotel" or "motel" shall mean and include any facility  provid-
    11  ing  lodging  on  an  overnight basis and shall include those facilities
    12  designated and commonly known  as  "bed  and  breakfast"  and  "tourist"
    13  facilities.
    14    The  rates  of  such tax shall not exceed four percent of the per diem
    15  rental rate for each room, provided however, that such tax shall not  be
    16  applicable to a permanent resident of a hotel or motel. For the purposes
    17  of  this section the term "permanent resident" shall mean a person occu-
    18  pying any room or rooms in a hotel or motel for at least thirty  consec-
    19  utive days.
    20    (2) Such tax may be collected and administered by the county treasurer
    21  or  other  fiscal  officers  of  Fulton county by such means and in such
    22  manner as other taxes which are now collected and administered  by  such
    23  officers or 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.
                                                                   LBD14458-01-6