Bill Text: NY A07655 | 2017-2018 | General Assembly | Introduced

New York Assembly Bill 7655 (Prior Session Legislation)

Introduced

Bill Title: Authorizes a one percent hotel tax increase in Seneca county and adds vacation rentals as taxable facilities.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2018-01-03 - referred to ways and means [A07655 Detail]

Download: New_York-2017-A07655-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          7655
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                       May 5, 2017
                                       ___________
        Introduced  by M. of A. KOLB, PALMESANO -- read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the tax law, in relation to authorizing  a  one  percent
          increase on hotel and motel taxes in Seneca 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-o of the tax law, as added by
     2  chapter 784 of the laws of 1992, is amended to read as follows:
     3    (1) Notwithstanding any other provision of law to  the  contrary,  the
     4  county  of  Seneca 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  providing lodging on an overnight basis and shall include those  facili-
    11  ties designated and commonly known as "vacation rental", "bed and break-
    12  fast" and "tourist" facilities.
    13    The rates of such tax shall not exceed [three] four percent of the per
    14  diem  rental  rate  for each room provided, however, that such tax shall
    15  not be applicable to a permanent resident of a hotel or motel.  For  the
    16  purposes  of  this  section,  the term "permanent resident" shall mean a
    17  person occupying any room or rooms in a hotel  or  motel  for  at  least
    18  thirty consecutive days.
    19    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11281-01-7