Bill Text: NY S07730 | 2019-2020 | General Assembly | Introduced

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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 [S07730 Detail]

Download: New_York-2019-S07730-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7730

                    IN SENATE

                                    February 11, 2020
                                       ___________

        Introduced  by  Sen.  SEWARD -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        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