Bill Text: NY A10097 | 2023-2024 | General Assembly | Introduced

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Bill Title: Increases the tax the county of Dutchess can impose and collect on the occupancy of hotels, motels, boarding houses, conference centers and tourist homes from 4 percent to 5 percent.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-06-05 - substituted by s9181 [A10097 Detail]

Download: New_York-2023-A10097-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10097

                   IN ASSEMBLY

                                       May 3, 2024
                                       ___________

        Introduced  by M. of A. BEEPHAN -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to amend to amend chapter 208 of the laws  of  1983  relating  to
          enabling  the  county of Dutchess to impose and collect taxes on occu-
          pancy of hotel, motel, boarding house, conference  center  or  tourist
          home  in Dutchess county, in relation to authorizing an additional one
          percent tax

          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 1 of chapter 208 of the laws of
     2  1983 relating to enabling the county of Dutchess to impose  and  collect
     3  taxes on occupancy of hotel, motel, boarding house, conference center or
     4  tourist  home  in Dutchess county, as amended by chapter 140 of the laws
     5  of 2004, is amended to read as follows:
     6    (1) Notwithstanding any other provisions of law to the  contrary,  the
     7  county of Dutchess is hereby authorized and empowered to adopt and amend
     8  local  laws imposing in such county a tax in addition to any tax author-
     9  ized and imposed pursuant to article twenty-nine of the tax law such  as
    10  the  legislature  has or would have the power and authority to impose on
    11  persons occupying hotel, motel, boarding  house,  conference  center  or
    12  tourist home rooms in such county. The rates of such tax shall be [four]
    13  five  percent  of the per diem rental rate charged to occupants for each
    14  room, provided, however, such tax shall not be applicable to a permanent
    15  resident of a hotel, motel, boarding house, conference center or tourist
    16  home. For the purposes of this section  the  term  "permanent  resident"
    17  shall  mean  a  person  occupying  any  room or rooms in a hotel, motel,
    18  boarding house, conference center or tourist  home  room  for  at  least
    19  sixty consecutive days.
    20    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14154-01-4