Senate Bill S9175

2023-2024 Legislative Session

Authorizes the city of Cortland to establish hotel and motel taxes of up to three percent

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate & Assembly


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

2023-S9175 (ACTIVE) - Details

See Assembly Version of this Bill:
A10014
Law Section:
Tax Law
Laws Affected:
Add §1202-jj, Tax L

2023-S9175 (ACTIVE) - Summary

Authorizes the city of Cortland to establish hotel and motel taxes of up to three percent.

2023-S9175 (ACTIVE) - Sponsor Memo

2023-S9175 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9175
 
                             I N  S E N A T E
 
                                May 2, 2024
                                ___________
 
 Introduced  by  Sen.  WEBB  --  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
   Cortland to establish hotel and motel taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The tax law is amended by adding a new section  1202-jj  to
 read as follows:
   §  1202-JJ. HOTEL OR MOTEL TAXES IN THE CITY OF CORTLAND. (1) NOTWITH-
 STANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE CITY  OF  CORT-
 LAND,  CORTLAND  COUNTY, 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 ARTICLE, SUCH AS THE LEGIS-
 LATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON  PERSONS
 OCCUPYING  HOTEL  OR  MOTEL ROOMS IN SUCH CITY. FOR THE PURPOSES OF THIS
 SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY
 PROVIDING LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE  FACILI-
 TIES  DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND "TOURIST"
 FACILITIES. THE RATES OF SUCH TAX SHALL NOT EXCEED THREE PERCENT OF  THE
 PER  DIEM  RENTAL  RATE  FOR  EACH ROOM, PROVIDED HOWEVER, THAT SUCH TAX
 SHALL NOT BE APPLICABLE TO A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR
 THE PURPOSES OF THIS SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A
 PERSON OCCUPYING ANY ROOM OR ROOMS IN A HOTEL  OR  MOTEL  FOR  AT  LEAST
 THIRTY CONSECUTIVE DAYS.
   (2)  SUCH  TAX  MAY  BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE CITY OF CORTLAND BY SUCH MEANS  AND  IN  SUCH  MANNER  AS
 OTHER  TAXES,  WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFICER,
 OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
   (3) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID  BY
 THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
 PIED  OR  TO  THE  PERSON ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE
 HOTEL OR MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE CITY OF  CORTLAND
 IMPOSING  THE  TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.