|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2014||referred to investigations and government operations|
|Apr 16, 2013||referred to investigations and government operations|
senate Bill S4648
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S4648 - Details
S4648 - Summary
Authorizes the town of Woodbury, Orange county, to impose, by local law, a tax on hotel and motel occupancy of up to five percent of the per diem rental rate therefor; sets procedures for collection, enforcement, and adjudication; provides for deposit of revenues into the general fund of the town and their application to any lawful purpose; provides for the repeal of such provisions upon expiration thereof.
S4648 - Sponsor Memo
BILL NUMBER:S4648 TITLE OF BILL: An act to amend the tax law, in relation to the imposition of a hotel and motel tax in the town of Woodbury; and providing for the repeal of such provisions upon expiration thereof PURPOSE: This legislation authorizes the Town of Woodbury in Orange County, to impose by local law, a tax on hotel and motel occupancy of up to five percent of the charge. SUMMARY OF PROVISIONS: Section one of this legislation amends the Tax Law by adding a new section 1202-bb, in relation to the imposition of a hotel and motel tax in the Town of Woodbury. Section two of this legislation is the effective date. JUSTIFICATION: This legislation would allow the Town of Woodbury to impose a hotel and motel tax. The rate of such tax shall not exceed five percent of the per diem rental rate for each room. Pursuant to the Municipal Home Rule Law, a town May adopt local laws that relate to the levy and
S4648 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4648 2013-2014 Regular Sessions I N S E N A T E April 16, 2013 ___________ Introduced by Sen. LARKIN -- 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 a hotel and motel tax in the town of Woodbury; 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-cc to read as follows: S 1202-CC. HOTEL OR MOTEL TAXES IN THE TOWN OF WOODBURY. (1) NOTWITH- STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE TOWN OF WOOD- BURY, IN THE COUNTY OF ORANGE, 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 HOTEL OR MOTEL ROOMS IN SUCH TOWN. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY CONSISTING OF RENTABLE UNITS AND PROVIDING LODGING ON AN OVER- NIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES. THE RATES OF SUCH TAX SHALL NOT EXCEED FIVE 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 NINETY CONSECUTIVE DAYS. (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL OFFICER OF THE TOWN OF WOODBURY 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. LBD10192-01-3
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