senate Bill S4549A

2013-2014 Legislative Session

Imposes an occupancy tax in the town of North Castle

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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 4549a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Apr 10, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S4549 - Details

See Assembly Version of this Bill:
A6828A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §1202-x, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S5063

S4549 - Summary

Imposes an occupancy tax in the town of North Castle.

S4549 - Sponsor Memo

S4549 - Bill Text download pdf

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

                                  4549

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 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 town of North Castle; 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 TOWN OF NORTH CASTLE. (1) NOTWITHSTAND-
ING  ANY  OTHER  PROVISION  OF  LAW  TO  THE CONTRARY, THE TOWN OF NORTH
CASTLE, IN THE COUNTY OF WESTCHESTER, IS HEREBY AUTHORIZED AND EMPOWERED
TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN 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 TOWN OF NORTH CASTLE 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.
                                                           LBD04978-02-3

S4549A (ACTIVE) - Details

See Assembly Version of this Bill:
A6828A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §1202-x, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S5063

S4549A (ACTIVE) - Summary

Imposes an occupancy tax in the town of North Castle.

S4549A (ACTIVE) - Sponsor Memo

S4549A (ACTIVE) - Bill Text download pdf

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

                                 4549--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 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 -- 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 committee

AN  ACT  to amend the tax law, in relation to the imposition of an occu-
  pancy tax in the town of North Castle; 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 TOWN OF NORTH CASTLE. (1) NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW  TO  THE  CONTRARY,  THE  TOWN  OF  NORTH
CASTLE, IN THE COUNTY OF WESTCHESTER, IS HEREBY AUTHORIZED AND EMPOWERED
TO  ADOPT  AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN 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 TOWN OF NORTH CASTLE 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04978-03-4

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