senate Bill S4648

2013-2014 Legislative Session

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 charge therefor; repealer

download bill text pdf

Sponsored By

Archive: Last Bill Status -


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to investigations and government operations
Apr 16, 2013 referred to investigations and government operations

S4648 - Details

See Assembly Version of this Bill:
A7628
Law Section:
Tax Law
Laws Affected:
Add ยง1202-cc, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A2766
2009-2010: A1793A

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

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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