Bill Text: NY S09263 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the city of Hudson to increase hotel and motel taxes from four percent to five percent.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2024-11-22 - SIGNED CHAP.526 [S09263 Detail]

Download: New_York-2023-S09263-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9263

                    IN SENATE

                                       May 8, 2024
                                       ___________

        Introduced  by  Sen. HINCHEY -- 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  city  of
          Hudson to increase hotel and motel taxes

          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-dd of the tax law,  as  added
     2  by chapter 465 of the laws of 2016, is amended to read as follows:
     3    (1)  Notwithstanding  any other provisions of law to the contrary, the
     4  city of Hudson, Columbia county, is hereby authorized and  empowered  to
     5  adopt  and  amend local laws imposing in such city a tax, in addition to
     6  any other tax authorized and imposed pursuant to this  article  such  as
     7  the legislature has or would have the power and authority to impose upon
     8  persons occupying hotel or motel rooms in such city. For the purposes of
     9  this  section,  the  term  "hotel" or "motel" shall mean and include any
    10  facility or building or portion thereof providing lodging  on  an  over-
    11  night  basis  and shall include facilities designated and commonly known
    12  as "bed and breakfast" and "tourist" facilities. The rates of  such  tax
    13  shall  not  exceed  [four]  five percent of the per diem rental rate for
    14  each room, provided however, that such tax shall not be applicable to  a
    15  permanent resident of a hotel or motel. For the purposes of this section
    16  the  term "permanent resident" shall mean a person occupying any room or
    17  rooms in a hotel or motel for at least thirty consecutive days.
    18    § 2. This act shall take effect immediately; provided,  however,  that
    19  the  amendments  to subdivision 1 of section 1202-dd of the tax law made
    20  by section one of this act shall not affect the repeal of such  subdivi-
    21  sion and shall be deemed to be repealed therewith.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15358-01-4