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Senate Bill S6432A

2017-2018 Legislative Session

Relates to hotel or motel taxes in the county of Oswego

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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Bill Amendments

2017-S6432 - Details

See Assembly Version of this Bill:
A7792
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1202-h, Tax L

2017-S6432 - Summary

Relates to hotel or motel taxes in the county of Oswego; provides that campgrounds shall only be subject to such tax for rentals of spaces that include cabins or trailers furnished by the campground as part of the rental.

2017-S6432 - Sponsor Memo

2017-S6432 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6432
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 18, 2017
                                ___________
 
 Introduced  by  Sen. RITCHIE -- 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 hotel and motel taxes in the
   county of Oswego
 
   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-h of the tax law, as amended
 by chapter 224 of the laws of 2015, is amended to read as follows:
   (1) Notwithstanding any other provisions of law to the  contrary,  the
 county  of  Oswego 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  tourist  home,  inn,  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 ANY FACILITY DESIGNATED AND COMMONLY KNOWN AS A "BED AND  BREAK-
 FAST",  "INN",  "CABIN", "COTTAGE", OR "TOURIST HOME". The rates of such
 tax shall be four 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  tourist  home,  inn, hotel or motel [or to rooms in such
 lodging facilities having less than six rentable units].
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10609-02-7

2017-S6432A (ACTIVE) - Details

See Assembly Version of this Bill:
A7792
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1202-h, Tax L

2017-S6432A (ACTIVE) - Summary

Relates to hotel or motel taxes in the county of Oswego; provides that campgrounds shall only be subject to such tax for rentals of spaces that include cabins or trailers furnished by the campground as part of the rental.

2017-S6432A (ACTIVE) - Sponsor Memo

2017-S6432A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6432--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 18, 2017
                                ___________
 
 Introduced  by  Sen. RITCHIE -- 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 hotel and motel taxes in the
   county of Oswego
 
   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-h of the tax law, as  amended
 by chapter 224 of the laws of 2015, is amended to read as follows:
   (1)  Notwithstanding  any other provisions of law to the contrary, the
 county of Oswego 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 tourist home, inn, hotel or motel rooms in such county. FOR 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
 FACILITIES  DESIGNATED  AND  COMMONLY KNOWN AS BED AND BREAKFASTS, INNS,
 CABINS, COTTAGES, CAMPGROUNDS AND TOURIST HOMES. CAMPGROUNDS SHALL  ONLY
 BE  SUBJECT  TO  SUCH A TAX FOR RENTALS OF SPACES THAT INCLUDE CABINS OR
 TRAILERS FURNISHED BY THE CAMPGROUND AS PART OF THE RENTAL. The rates of
 such tax shall be four 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 tourist home, inn, hotel or motel  [or  to  rooms  in  such
 lodging facilities having less than six rentable units].
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10609-03-7

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