Senate Bill S6416

2017-2018 Legislative Session

Includes short term rentals as taxable under Ulster county's hotel and motel taxes

download bill text pdf

Sponsored By

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

  • 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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2017-S6416 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1202-l, Tax L

2017-S6416 (ACTIVE) - Summary

Includes short term rentals as taxable under Ulster county's hotel and motel taxes.

2017-S6416 (ACTIVE) - Sponsor Memo

2017-S6416 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6416
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 17, 2017
                                ___________
 
 Introduced  by  Sen. BONACIC -- 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 including short term rentals
   as taxable under Ulster county's hotel and motel taxes

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivisions 1 and 2 of section 1202-l of the tax law, as
 added by chapter 221 of the  laws  of  1991,  are  amended  to  read  as
 follows:
   (1)  Notwithstanding  any  other provision of law to the contrary, the
 county of Ulster 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 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 those facilities designated and commonly known as "bed
 and breakfast" and "tourist" facilities.
   ADDITIONALLY, FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS  SHALL
 HAVE THE FOLLOWING MEANINGS:
   A.  "SHORT-TERM RENTAL UNIT" MEANS AN ENTIRE DWELLING UNIT, OR A ROOM,
 GROUP OF ROOMS, OTHER LIVING OR SLEEPING SPACE, OR ANY OTHER SPACE, MADE
 AVAILABLE FOR RENT BY GUESTS FOR LESS THAN THIRTY CONSECUTIVE DAYS.
   B. "SHORT-TERM RENTAL HOST" MEANS AN OWNER OR TENANT OF  A  SHORT-TERM
 RENTAL UNIT WHO RENTS SUCH UNIT TO GUESTS.
   C.  "HOSTING  PLATFORM"  MEANS  A PERSON OR ENTITY WHO, PURSUANT TO AN
 AGREEMENT WITH A SHORT-TERM RENTAL HOST:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10878-02-7

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