S T A T E O F N E W Y O R K
________________________________________________________________________
10513
I N A S S E M B L Y
May 31, 2016
___________
Introduced by M. of A. KOLB, PALMESANO -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to hotel and motel taxes in
Seneca county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 1202-o of the tax law, as added by
chapter 784 of the laws of 1992, is amended to read as follows:
(1) Notwithstanding any other provision of law to the contrary, the
county of Seneca is hereby authorized and empowered to adopt and amend
local laws imposing in such county 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 occupy-
ing hotel or motel rooms in such county. For the purposes of this
section, the term "hotel" or "motel" shall mean and include any facility
providing lodging on an overnight basis and shall include those facili-
ties designated and commonly known as "bed and breakfast" and "tourist"
facilities.
The rates of such tax shall not exceed [three] FOUR 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
thirty consecutive days.
S 2. This act shall take effect on the ninetieth day after it shall
have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15616-01-6