senate Bill S2062

2013-2014 Legislative Session

Imposes an occupancy tax in the town or village of Mamaroneck

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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 08, 2014 referred to investigations and government operations
Jan 10, 2013 referred to investigations and government operations

S2062 - Details

See Assembly Version of this Bill:
A4984
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add ยง1202-x, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S3033A

S2062 - Summary

Imposes an occupancy tax in the village of Mamaroneck.

S2062 - Sponsor Memo

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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