Senate Bill S7134

Signed By Governor
2015-2016 Legislative Session

Imposes an occupancy tax in the town of North Castle

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A9691 - Signed by Governor


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

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2015-S7134 (ACTIVE) - Details

See Assembly Version of this Bill:
A9691
Law Section:
Tax Law
Laws Affected:
Add ยง1202-xx, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5063
2013-2014: S4549, A6828

2015-S7134 (ACTIVE) - Summary

Imposes an occupancy tax in the town of North Castle.

2015-S7134 (ACTIVE) - Sponsor Memo

2015-S7134 (ACTIVE) - Bill Text download pdf

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

    S. 7134                                                  A. 9691

                      S E N A T E - A S S E M B L Y

                             March 30, 2016
                               ___________

IN SENATE -- Introduced by Sen. LATIMER -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. BUCHWALD -- read once and referred
  to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to the imposition of  an  occu-
  pancy tax in the town of North Castle; 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-xx  to
read as follows:
  S  1202-XX.  OCCUPANCY  TAX IN THE TOWN OF NORTH CASTLE.  (1) NOTWITH-
STANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN  OF  NORTH
CASTLE, IN THE COUNTY OF WESTCHESTER, 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 ANY ROOM FOR HIRE IN ANY HOTEL. FOR THE  PURPOSES
OF THIS SECTION, THE TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF IT
WHICH IS REGULARLY USED AND KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS.
THE  TERM  "HOTEL"  INCLUDES  AN  APARTMENT HOTEL, A MOTEL OR A BOARDING
HOUSE, WHETHER OR NOT MEALS ARE SERVED.  THE RATE OF SUCH TAX SHALL  NOT
EXCEED  THREE  PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM WHETHER
SUCH ROOM IS RENTED ON A DAILY OR LONGER BASIS.
  (2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE  CHIEF  FISCAL
OFFICER  OF THE TOWN OF NORTH CASTLE 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.
  (3)  SUCH  LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE  IN  THE
TOURIST  HOME,  INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE OF PUBLIC
ACCOMMODATION OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR

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

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