Senate Bill S9432

Signed By Governor
2023-2024 Legislative Session

Authorizes the city of Binghamton to establish hotel and motel taxes of up to five percent

download bill text pdf

Sponsored By

Current Bill Status Via A10271 - Signed by Governor


  • 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

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2023-S9432 (ACTIVE) - Details

See Assembly Version of this Bill:
A10271
Law Section:
Tax Law
Laws Affected:
Add §1202-jj, Tax L

2023-S9432 (ACTIVE) - Summary

Authorizes the city of Binghamton to establish hotel and motel taxes of up to five percent.

2023-S9432 (ACTIVE) - Sponsor Memo

2023-S9432 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9432
 
                             I N  S E N A T E
 
                               May 15, 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
   Binghamton 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 BINGHAMTON. (1)
 NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE CITY  OF
 BINGHAMTON,  BROOME  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
 LEGISLATURE 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
 FACILITIES DESIGNATED AND COMMONLY KNOWN  AS  "BED  AND  BREAKFAST"  AND
 "TOURIST"  FACILITIES.  THE  RATES  OF  SUCH  TAX  SHALL NOT EXCEED FIVE
 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 RESI-
 DENT" 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 BINGHAMTON 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  BINGHAM-
 TON  IMPOSING  THE TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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