S T A T E O F N E W Y O R K
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4468
2017-2018 Regular Sessions
I N S E N A T E
February 15, 2017
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Introduced by Sen. AMEDORE -- 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 increasing the rate of taxa-
tion of the hotel or motel tax in the county of Schenectady to 5%
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-e of the tax law, as amended
by chapter 25 of the laws of 2003, is amended to read as follows:
(1) Notwithstanding any other provisions of law to the contrary, the
county of Schenectady 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 legis-
lature has or would have the power and authority to impose upon persons
occupying hotel or motel rooms in such county. The rates of such tax
shall be [four] FIVE percent of the per diem rental rate for each room
provided, however, such tax shall not be applicable to a permanent resi-
dent of such 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. This act shall take effect on the first of the month next
succeeding the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09903-01-7