Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 15, 2010 |
referred to ways and means |
Assembly Bill A9548
2009-2010 Legislative Session
Sponsored By
BRODSKY
Archive: Last Bill Status - In Assembly Committee
- 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
Actions
2009-A9548 (ACTIVE) - Details
- See Senate Version of this Bill:
- S6423
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Add §1202-gg, Tax L
2009-A9548 (ACTIVE) - Sponsor Memo
BILL NUMBER:A9548 TITLE OF BILL: An act to amend the tax law, in relation to authorizing the village of Tarrytown to impose hotel or motel occupancy taxes within such village PURPOSE OR GENERAL IDEA OF BILL: This legislation authorizes the village of Tarrytown to impose a hotel or motel occupancy tax not to exceed three percent in order to gain revenue. SUMMARY OF SPECIFIC PROVISIONS: Section 1 of this bill amends the tax law by adding a new section 1202-gg to authorize the village of Tarrytown to adopt and amend local laws imposing such a village tax, empowering the legislature the authority to impose upon persons occupying any room for hire in any hotel. This section also sets forth the definition of the term hotel; the maximum amount of such tax. This section also sets forth the method for which such tax is collected and administered; states that such local laws may provide that any taxes imposed shall be paid by the person liable therefore to the owner of the room for hire in the hotel or other similar place of public accommodation; allows the local laws to provide for the filing of returns and the payment of the taxes on a monthly basis or on the basis of any longer or shorter period of time; sets forth which entities such imposition of tax shall be prohibited. Furthermore, the bill sets forth the provisions that allow for a review for error,
2009-A9548 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9548 I N A S S E M B L Y January 15, 2010 ___________ Introduced by M. of A. BRODSKY -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to authorizing the village of Tarrytown to impose hotel or motel occupancy taxes within such village 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-gg to read as follows: S 1202-GG. OCCUPANCY TAX IN THE VILLAGE OF TARRYTOWN. (1) NOTWITH- STANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE OF TARRYTOWN, IN THE COUNTY OF WESTCHESTER, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE 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 AUTHOR- ITY 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 SUCH BUILDING 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 PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A DAILY OR LONGER BASIS. (2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL OFFICER OF THE VILLAGE OF TARRYTOWN 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 TAXES IMPOSED SHALL BE PAID BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE IN THE HOTEL OR OTHER SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE ROOM FOR HIRE THE HOTEL OR OTHER SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED FOR AND ON ACCOUNT OF THE VILLAGE OF TARRYTOWN IMPOSING THE TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID THE RENT OR CHARGE SHALL BE LIABLE FOR THE COLLECTION AND PAYMENT OF THE TAX; AND THAT SUCH OWNER OR PERSON ENTI- TLED TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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