assembly Bill A10320A

2017-2018 Legislative Session

Relates to authorizing the town of Wallkill to adopt hotel or motel tax of up to 5%

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Archive: Last Bill Status - On Floor Calendar


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

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Actions

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 31, 2018 advanced to third reading cal.1042
reported
May 22, 2018 reported referred to codes
Apr 27, 2018 print number 10320a
Apr 27, 2018 amend (t) and recommit to ways and means
Apr 10, 2018 referred to ways and means

A10320 - Details

See Senate Version of this Bill:
S8173
Law Section:
Tax Law
Laws Affected:
Add §1202-ff, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A2284, A10588, S4654, S8064

A10320 - Summary

Relates to authorizing the town of Wallkill to adopt a hotel or motel tax of up to 5%.

A10320 - Bill Text download pdf


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

                                  10320

                          I N  A S S E M B L Y

                             April 10, 2018
                               ___________

Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
  Wallkill to adopt a hotel or motel tax of up to 5%

  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-ff  to
read as follows:
  §  1202-FF. HOTEL OR MOTEL TAXES IN THE TOWN OF WALLKILL. (1) NOTWITH-
STANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN  OF  WALL-
KILL,  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  WALLKILL 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 LAWS.
  (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 TOWN OF WALLKILL
IMPOSING THE TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO BE  PAID  THE
RENT  OR  CHARGE  SHALL  BE LIABLE FOR THE COLLECTION AND PAYMENT OF THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

A10320A (ACTIVE) - Details

See Senate Version of this Bill:
S8173
Law Section:
Tax Law
Laws Affected:
Add §1202-ff, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A2284, A10588, S4654, S8064

A10320A (ACTIVE) - Summary

Relates to authorizing the town of Wallkill to adopt a hotel or motel tax of up to 5%.

A10320A (ACTIVE) - Bill Text download pdf


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

                                10320--A

                          I N  A S S E M B L Y

                             April 10, 2018
                               ___________

Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
  tee on Ways and Means -- 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 town of
  Wallkill to adopt a hotel or motel tax of up to 5%; 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-ff  to
read as follows:
  §  1202-FF. HOTEL OR MOTEL TAXES IN THE TOWN OF WALLKILL. (1) NOTWITH-
STANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN  OF  WALL-
KILL,  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  WALLKILL 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 LAWS.
  (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 TOWN OF WALLKILL

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets