Bill Text: NY S08900 | 2023-2024 | General Assembly | Amended

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Bill Title: Increases the occupancy tax rate authorized in the city of Yonkers from 3 to 5 7/8ths; extends the effectiveness of the occupancy tax imposed in the city of Yonkers to September 1, 2027.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2024-06-28 - SIGNED CHAP.161 [S08900 Detail]

Download: New_York-2023-S08900-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         8900--A

                    IN SENATE

                                     March 26, 2024
                                       ___________

        Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and  Government  Operations  --  committee  discharged,  bill amended,
          ordered reprinted as amended and recommitted to said committee

        AN ACT to amend the tax law, in relation to increasing the occupancy tax
          rate authorized in the city of Yonkers; and to amend chapter 62 of the
          laws of 2015 amending the tax law relating to  the  imposition  of  an
          occupancy  tax  in  the  city of Yonkers, in relation to extending the
          effectiveness thereof

          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-x of the tax law, as added by
     2  chapter 62 of the laws of 2015, is amended to read as follows:
     3    (1)  Notwithstanding  any  other provision of law to the contrary, the
     4  city of Yonkers, in the county of Westchester, is hereby authorized  and
     5  empowered  to adopt and amend local laws imposing in such city a tax, in
     6  addition to any other tax authorized and imposed pursuant to this  arti-
     7  cle,  such  as the legislature has or would have the power and authority
     8  to impose upon persons occupying any room for hire in any hotel. For the
     9  purposes of this section, the term "hotel"  shall  mean  a  building  or
    10  portion  of  it  which  is  regularly used and kept open as such for the
    11  lodging of guests.   The term "hotel" includes  an  apartment  hotel,  a
    12  motel  or a boarding house, whether or not meals are served. The rate of
    13  such tax shall not exceed [three] five and seven-eighths percent of  the
    14  per  diem  rental  rate  for  each room whether such room is rented on a
    15  daily or longer basis.
    16    § 2. Section 2 of chapter 62 of the laws of 2015 amending the tax  law
    17  relating  to  the imposition of an occupancy tax in the city of Yonkers,
    18  as amended by chapter 224 of the laws of 2021, is  amended  to  read  as
    19  follows:
    20    §  2.  This  act shall take effect immediately and shall expire and be
    21  deemed repealed September 1, [2024] 2027.
    22    § 3. This act shall take effect immediately; provided,  however,  that
    23  the  amendments  to subdivision 1 of section 1202-x of the tax law, made
    24  by section one of this act, shall not affect the repeal of such  section
    25  and shall be deemed repealed therewith.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08345-04-4