senate Bill S7277

2013-2014 Legislative Session

Authorizes the county of Delaware to impose a tax on hotel and motel occupancy of up to two percent of the charge therefor

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

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 09, 2014 referred to investigations and government operations

S7277 - Details

See Assembly Version of this Bill:
A9616
Law Section:
Tax Law
Laws Affected:
Add ยง1202-cc, Tax L

S7277 - Summary

Authorizes the county of Delaware to impose a tax on hotel and motel occupancy of up to two percent of the charge therefor.

S7277 - Sponsor Memo

S7277 - Bill Text download pdf

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

                                  7277

                            I N  S E N A T E

                               May 9, 2014
                               ___________

Introduced  by  Sen.  SEWARD -- 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 authorizing  the  county  of
  Delaware to establish hotel and motel taxes

  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 DELAWARE COUNTY. (1) NOTWITHSTAND-
ING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE COUNTY OF  DELAWARE
IS  HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOS-
ING IN SUCH COUNTY A TAX, IN ADDITION TO ANY OTHER  TAX  AUTHORIZED  AND
IMPOSED  PURSUANT  TO THIS ARTICLE SUCH AS THE COUNTY LEGISLATURE HAS OR
WOULD HAVE THE POWER AND AUTHORITY  TO  IMPOSE  UPON  PERSONS  OCCUPYING
HOTEL  OR  MOTEL ROOMS IN SUCH COUNTY. FOR THE PURPOSES OF THIS SECTION,
THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY  PROVID-
ING  LODGING  ON  AN  OVERNIGHT 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 TWO 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 OCCU-
PYING ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY  CONSEC-
UTIVE DAYS.
  (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COUNTY TREASURER
OR  OTHER  FISCAL  OFFICERS OF DELAWARE COUNTY BY SUCH MEANS AND IN SUCH
MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED  BY  SUCH
OFFICERS OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
  (3)  SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID BY
THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
PIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  FOR  THE
HOTEL  OR  MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE COUNTY OF DELA-

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

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