senate Bill S7790A

Signed By Governor
2015-2016 Legislative Session

Authorizes the city of Hudson to impose hotel and motel taxes

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A10302 - Signed by Governor


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

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Actions

view actions (12)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Nov 28, 2016 signed chap.465
Nov 16, 2016 delivered to governor
Jun 17, 2016 returned to assembly
passed senate
3rd reading cal.2005
substituted for s7790a
Jun 17, 2016 substituted by a10302
ordered to third reading cal.2005
committee discharged and committed to rules
May 19, 2016 print number 7790a
May 19, 2016 amend (t) and recommit to investigations and government operations
May 12, 2016 referred to investigations and government operations

S7790 - Details

See Assembly Version of this Bill:
A10302
Law Section:
Tax Law
Laws Affected:
Add §1202-dd, Tax L

S7790 - Summary

Authorizes the city of Hudson to impose hotel and motel taxes.

S7790 - Sponsor Memo

S7790 - Bill Text download pdf

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

                                  7790

                            I N  S E N A T E

                              May 12, 2016
                               ___________

Introduced by Sen. MARCHIONE -- 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 city of
  Hudson to impose 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-dd to
read as follows:
  S 1202-DD. HOTEL OR MOTEL TAXES IN THE CITY OF  HUDSON.  (1)  NOTWITH-
STANDING  ANY  OTHER  PROVISIONS  OF  LAW  TO  THE CONTRARY, THE CITY OF
HUDSON, COLUMBIA COUNTY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND
AMEND LOCAL LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION TO  ANY  OTHER
TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLA-
TURE  HAS  OR  WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS
OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH CITY. FOR THE  PURPOSES  OF  THIS
SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY
OR  BUILDING  OR PORTION THEREOF WHICH IS USED AND KEPT OPEN AS SUCH FOR
THE OVERNIGHT LODGING OF GUESTS,  INCLUDING  FACILITIES  DESIGNATED  AND
COMMONLY  KNOWN  AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES AND ANY
RESIDENTIAL OR COMMERCIAL STRUCTURE OR PORTION THEREOF  PROVIDING  OVER-
NIGHT  LODGING  FOR  GUESTS  IN EXCHANGE FOR COMPENSATION.  THE RATES OF
SUCH TAX SHALL NOT EXCEED 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.
  (2)  SUCH  TAX  MAY  BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
OFFICER OF THE CITY OF HUDSON 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

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

S7790A (ACTIVE) - Details

See Assembly Version of this Bill:
A10302
Law Section:
Tax Law
Laws Affected:
Add §1202-dd, Tax L

S7790A (ACTIVE) - Summary

Authorizes the city of Hudson to impose hotel and motel taxes.

S7790A (ACTIVE) - Sponsor Memo

S7790A (ACTIVE) - Bill Text download pdf

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

                                 7790--A

                            I N  S E N A T E

                              May 12, 2016
                               ___________

Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment   Operations  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
  Hudson  to  impose hotel and motel taxes; 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-dd to
read as follows:
  S 1202-DD. HOTEL OR MOTEL TAXES IN THE CITY OF  HUDSON.  (1)  NOTWITH-
STANDING  ANY  OTHER  PROVISIONS  OF  LAW  TO  THE CONTRARY, THE CITY OF
HUDSON, COLUMBIA COUNTY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND
AMEND LOCAL LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION TO  ANY  OTHER
TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLA-
TURE  HAS  OR  WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS
OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH CITY. FOR THE  PURPOSES  OF  THIS
SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY
OR  BUILDING  OR PORTION THEREOF PROVIDING LODGING ON AN OVERNIGHT BASIS
AND SHALL INCLUDE FACILITIES DESIGNATED AND COMMONLY KNOWN AS  "BED  AND
BREAKFAST"  AND  "TOURIST" FACILITIES.   THE RATES OF SUCH TAX SHALL NOT
EXCEED 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  "PERMA-
NENT  RESIDENT"  SHALL  MEAN  A  PERSON OCCUPYING ANY ROOM OR ROOMS IN A
HOTEL OR MOTEL FOR AT LEAST THIRTY CONSECUTIVE DAYS.
  (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED  BY  THE  CHIEF  FISCAL
OFFICER  OF THE CITY OF HUDSON 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

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

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