|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2014||referred to investigations and government operations|
|Jan 10, 2013||referred to investigations and government operations|
senate Bill S2062
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S2062 - Details
S2062 - Sponsor Memo
BILL NUMBER:S2062 TITLE OF BILL: An act to amend the tax law, in relation to the imposition of an occupancy tax in the village of Mamaroneck; and providing for the repeal of such provisions upon expiration thereof PURPOSE OR GENERAL IDEA OF BILL: To authorize the Village of Mamaroneck to enact a room occupancy tax not to exceed 3%. SUMMARY OF SPECIFIC PROVISIONS: The tax law is amended to add a new section 1202-x, to authorize the Village of Mamaroneck to enact such a tax. EXISTING LAW: New York State Tax Law; Article 29, Part 1, Sub Part A, is amended to include 1202-x authorizing the Village of Mamaroneck to enact a room occupancy tax JUSTIFICATION: The Village of Mamaroneck seeks the authority to impose a 3% daily room tax on any room in a hotel, motel, or similar place of public non-property. This tax is intended to raise revenues to support municipal expenses. The tax has been successful in the neighboring cities of New Rochelle, Rye, and White Plains. Chapter 3S 1 of the Laws of 2010 grants similar authority to the village of Rye Brook, which marks the first time such authority was granted to a municipality other than a city.
S2062 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2062 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 Mamaroneck; 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 MAMARONECK. (1) NOTWITH- STANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE OF MAMARONECK, 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 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 MAMARONECK 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 THEREFORE 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. LBD04977-01-3
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