Bill Text: NY S09181 | 2023-2024 | General Assembly | Introduced
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: (Passed) 2024-11-22 - SIGNED CHAP.523 [S09181 Detail]
Download: New_York-2023-S09181-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9181 IN SENATE May 2, 2024 ___________ Introduced by Sen. ROLISON -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations 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
