assembly Bill A10415

2019-2020 Legislative Session

Authorizes the city of Ithaca to establish hotel and motel taxes

download bill text pdf

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Current Bill Status - Passed Senate & Assembly


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

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Actions

view actions (13)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 22, 2020 returned to assembly
passed senate
3rd reading cal.992
substituted for s8331
referred to rules
delivered to senate
passed assembly
home rule request
Jul 21, 2020 ordered to third reading rules cal.268
rules report cal.268
reported
Jul 17, 2020 reported referred to rules
May 11, 2020 referred to ways and means

A10415 (ACTIVE) - Details

See Senate Version of this Bill:
S8331
Law Section:
Tax Law
Laws Affected:
Add §1202-gg, Tax L

A10415 (ACTIVE) - Summary

Authorizes the city of Ithaca to establish hotel and motel taxes of up to five percent.

A10415 (ACTIVE) - Bill Text download pdf


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

                                  10415

                          I N  A S S E M B L Y

                              May 11, 2020
                               ___________

Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Lifton) --
  read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
  Ithaca to establish hotel and motel taxes

  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-gg  to
read as follows:
  §  1202-GG.  HOTEL OR MOTEL TAXES IN THE CITY OF ITHACA.  (1) NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE CITY OF  ITHA-
CA,    TOMPKINS  COUNTY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND
AMEND LOCAL LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION TO  ANY  OTHER
TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLA-
TURE  HAS  OR  WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS
OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH CITY. 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 FACILI-
TIES 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
THIRTY CONSECUTIVE DAYS.
  (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED  BY  THE  CHIEF  FISCAL
OFFICER  OF THE CITY OF ITHACA 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 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 CITY OF ITHACA
IMPOSING THE TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO BE  PAID  THE

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