senate Bill S2059A

2013-2014 Legislative Session

Imposes an occupancy tax in the village of Harrison

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 24, 2014 print number 2059b
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Apr 10, 2013 print number 2059a
amend and recommit to investigations and government operations
Jan 10, 2013 referred to investigations and government operations

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

S2059 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §1202-x, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S2334A

S2059 - Summary

Imposes an occupancy tax in the village of Harrison.

S2059 - Sponsor Memo

S2059 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2059

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sen. LATIMER -- 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 the imposition of  an  occu-
  pancy  tax in the village of Harrison; and providing for the repeal of
  such provisions upon expiration thereof

  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-x to
read as follows:
  S 1202-X. OCCUPANCY TAX IN THE VILLAGE OF HARRISON. (1)  NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE OF HARRISON,
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 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 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 HARRISON 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
TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE  OF  PUBLIC
ACCOMMODATION  OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06263-01-3

S2059A - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §1202-x, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S2334A

S2059A - Summary

Imposes an occupancy tax in the village of Harrison.

S2059A - Sponsor Memo

S2059A - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2059--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sen. LATIMER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to amend the tax law, in relation to the imposition of an occu-
  pancy tax in the village of Harrison; and providing for the repeal  of
  such provisions upon expiration thereof

  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-x  to
read as follows:
  S  1202-X. OCCUPANCY TAX IN THE VILLAGE OF HARRISON. (1) NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE OF HARRISON,
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 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  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 HARRISON 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
TOURIST  HOME,  INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE OF PUBLIC

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06263-02-3

S2059B (ACTIVE) - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §1202-x, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S2334A

S2059B (ACTIVE) - Summary

Imposes an occupancy tax in the village of Harrison.

S2059B (ACTIVE) - Sponsor Memo

S2059B (ACTIVE) - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2059--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 10, 2013
                               ___________

Introduced  by  Sen. LATIMER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as amended and recommitted to said committee -- recommitted
  to the  Committee  on  Investigations  and  Government  Operations  in
  accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to amend the tax law, in relation to the imposition of an occu-
  pancy tax in the village of Harrison; and providing for the repeal  of
  such provisions upon expiration thereof

  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-x  to
read as follows:
  S  1202-X. OCCUPANCY TAX IN THE VILLAGE OF HARRISON. (1) NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE OF HARRISON,
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 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  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 HARRISON BY SUCH MEANS AND IN SUCH MANNER AS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06263-04-4

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