Bill Text: NY S07152 | 2015-2016 | General Assembly | Introduced
Bill Title: Authorizes the imposition of an occupancy tax in the village of Port Chester.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-06-17 - SUBSTITUTED BY A9694 [S07152 Detail]
Download: New_York-2015-S07152-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7152 IN SENATE March 31, 2016 ___________ Introduced by Sen. LATIMER -- 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 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14867-01-6
