S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9550--A
                                                             R. R. 60
 
                           I N  A S S E M B L Y
 
                              March 20, 2024
                                ___________
 
 Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
   tee on Ways and Means -- reported and referred  to  the  Committee  on
   Rules -- ordered to a third reading -- amended on the special order of
   third  reading,  ordered  reprinted as amended, retaining its place on
   the special order of third reading

 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:
 
   Section 1. Subdivision 1 of section 1202-x of the tax law, as added by
 chapter 62 of the laws of 2015, is amended to read as follows:
   (1)  Notwithstanding  any  other provision of law to the contrary, the
 city of Yonkers, in the county of Westchester, is hereby authorized  and
 empowered  to adopt and amend local laws imposing in such city a tax, in
 addition to any other tax authorized and imposed pursuant to this  arti-
 cle,  such  as the legislature has or would have the power and authority
 to impose upon persons occupying any room for hire in any hotel. For the
 purposes of this section, the term "hotel"  shall  mean  a  building  or
 portion  of  it  which  is  regularly used and kept open as such for the
 lodging of guests.   The term "hotel" includes  an  apartment  hotel,  a
 motel  or a boarding house, whether or not meals are served. The rate of
 such tax shall not exceed [three] FIVE AND SEVEN-EIGHTHS percent of  the
 per  diem  rental  rate  for  each room whether such room is rented on a
 daily or longer basis.
   § 2. Section 2 of chapter 62 of the laws of 2015 amending the tax  law
 relating  to  the imposition of an occupancy tax in the city of Yonkers,
 as amended by chapter 224 of the laws of 2021, is  amended  to  read  as
 follows:
   §  2.  This  act shall take effect immediately and shall expire and be
 deemed repealed September 1, [2024] 2027.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08345-05-4
 A. 9550--A                          2
 
   § 3. This act shall take effect immediately; provided,  however,  that
 the  amendments  to subdivision 1 of section 1202-x of the tax law, made
 by section one of this act, shall not affect the repeal of such  section
 and shall be deemed repealed therewith.