Bill Text: NY A08175 | 2019-2020 | General Assembly | Introduced

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Bill Title: Relates to the hotel or motel tax in the county of Oneida; amends the rate of tax and the purposes for which funds collected therefrom can be used.

Spectrum: Bipartisan Bill

Status: (Passed) 2019-12-20 - SIGNED CHAP.714 [A08175 Detail]

Download: New_York-2019-A08175-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8175

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      June 6, 2019
                                       ___________

        Introduced  by  M.  of  A.  BUTTENSCHON -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the tax law, in relation to the hotel or  motel  tax  in
          the county of Oneida

          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-d of the tax law, as  amended
     2  by chapter 722 of the laws of 1987, is amended to read as follows:
     3    (1)  Notwithstanding  any other provisions of law to the contrary, the
     4  county of Oneida 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. The rates of such tax shall  be
     9  [two]  five  percent of the per diem rental rate for each room provided,
    10  however, such tax shall not be applicable to  a  permanent  resident  of
    11  such  hotel  or motel. For the purposes of this section the term "perma-
    12  nent resident" shall mean a person occupying any  room  or  rooms  in  a
    13  hotel  or motel for at least thirty consecutive days, also provided that
    14  the county of Oneida may provide in its local law  imposing  such  hotel
    15  and motel occupancy tax that such tax shall not be applicable to a hotel
    16  or motel having twenty-five rooms or less.
    17    §  2.  Subdivision  9  of section 1202-d of the tax law, as amended by
    18  chapter 355 of the laws of 1993, is amended to read as follows:
    19    (9) Revenues resulting from the imposition of tax authorized  by  this
    20  section  shall  be  paid  into  the treasury of the county of Oneida and
    21  shall be credited to and deposited in the Oneida county trust and agency
    22  fund; the net collections therefrom shall thereafter be allocated by the
    23  county legislature of Oneida and shall be used [solely for  the  purpose
    24  of  promoting  tourism  and  conventions]  for  the promotion of tourism
    25  development,  economic  development,  and  other  directly  related  and

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13174-01-9
        A. 8175                             2

     1  supporting activities by a not-for-profit and/or a public benefit corpo-
     2  ration  under  contract  with  the  county.  Promotion  of  tourism  and
     3  conventions being specifically defined as the retaining of staff for the
     4  purpose  of  placing and purchasing of advertising promoting the county,
     5  and engaging in such other efforts as are designed to induce tourist and
     6  convention attraction to Oneida county.
     7    § 3. This act shall take effect immediately.