S T A T E O F N E W Y O R K
________________________________________________________________________
4325
Seventh Extraordinary Session
I N S E N A T E
June 28, 2009
___________
Introduced by COMMITTEE ON RULES -- (at request of the Governor) -- read
twice and ordered printed, and when printed to be committed to the
Committee on Rules
AN ACT to amend the tax law, in relation to increasing the maximum tax
rate for hotel and motel taxes in Tioga county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1202-o of the tax law, as added by chapter 365 of
the laws of 1989 and as renumbered by chapter 676 of the laws of 1992,
is redesignated section 1202-aa.
S 2. Subdivision 1 of section 1202-aa of the tax law, as amended by
chapter 535 of the laws of 1994 and such section as redesignated by
section one of this act, is amended to read as follows:
(1) Notwithstanding any other provisions of law to the contrary, the
county of Tioga is hereby authorized and empowered to adopt and amend
local laws imposing in such county 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 occupy-
ing hotel or motel rooms in such county. 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] FOUR 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
fourteen consecutive days.
S 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11999-01-9