Bill Text: NY A09694 | 2015-2016 | General Assembly | Introduced

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Bill Title: Authorizes the imposition of an occupancy tax in the village of Port Chester.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2016-12-31 - approval memo.27 [A09694 Detail]

Download: New_York-2015-A09694-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9694
                   IN ASSEMBLY
                                     March 30, 2016
                                       ___________
        Introduced  by  M. of A. OTIS -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in relation to authorizing  the  imposition
          of  an occupancy tax in the village of Port Chester; and providing for
          the repeal of such provisions upon expiration thereof
          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. Occupancy tax in the village of Port Chester. (1)  Notwith-
     4  standing any other provision of law to the contrary, the village of Port
     5  Chester,  in  the  county  of  Westchester,  is  hereby  authorized  and
     6  empowered to adopt and amend local laws imposing in such village a  tax,
     7  in  addition  to  any  other tax authorized and imposed pursuant to this
     8  article, such as the legislature has or would have the power and author-
     9  ity to impose upon persons occupying any room for hire in any hotel. For
    10  the purposes of this section, the term "hotel" shall mean a building  or
    11  portion  of  it  which  is  regularly used and kept open as such for the
    12  lodging of guests. The term "hotel" includes an apartment hotel, a motel
    13  or a boarding house, whether or not meals are served. The rate  of  such
    14  tax  shall not exceed three percent of the per diem rental rate for each
    15  room whether such room is rented on a daily or longer basis.
    16    (2) Such taxes may be collected and administered by the  chief  fiscal
    17  officer  of the village of Port Chester by such means and in such manner
    18  as other taxes which are now collected and administered by such  officer
    19  or as otherwise may be provided by such local law.
    20    (3)  Such  local laws may provide that any taxes imposed shall be paid
    21  by the person liable therefor to the owner of the room for hire  in  the
    22  tourist  home,  inn, club, hotel, motel or other similar place of public
    23  accommodation occupied or to the person entitled to be paid the rent  or
    24  charge  for  the  room  for  hire in the tourist home, inn, club, hotel,
    25  motel or other similar place of public accommodation occupied for and on
    26  account of the village of Port Chester imposing the tax  and  that  such
    27  owner  or  person entitled to be paid the rent or charge shall be liable
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14867-01-6