Senate Bill S7741

Signed By Governor
2019-2020 Legislative Session

Authorizes the town of Mount Pleasant to adopt a local law to impose a 3% hotel/motel occupancy tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - Signed by Governor


  • 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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2019-S7741 (ACTIVE) - Details

See Assembly Version of this Bill:
A9959
Law Section:
Tax Law
Laws Affected:
Add §1202-gg, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A9420
2017-2018: A7566

2019-S7741 (ACTIVE) - Summary

Authorizes the town of Mount Pleasant to adopt a local law to impose a 3 percent hotel/motel occupancy tax for hotels not located in a village.

2019-S7741 (ACTIVE) - Sponsor Memo

2019-S7741 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7741
 
                             I N  S E N A T E
 
                             February 12, 2020
                                ___________
 
 Introduced  by Sen. HARCKHAM -- 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  authorizing  the  town  of
   Mount  Pleasant to adopt a local law to impose a hotel/motel occupancy
   tax for hotels not located in a village; 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-gg  to
 read as follows:
   §  1202-GG.  HOTEL  OR MOTEL TAXES IN THE TOWN OF MOUNT PLEASANT.  (1)
 NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE TOWN OF
 MOUNT PLEASANT, WESTCHESTER COUNTY, AND THOSE PORTIONS OF SUCH TOWN  NOT
 LOCATED  IN  A  VILLAGE, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND
 AMEND LOCAL LAWS IMPOSING A TAX ON PERSONS OCCUPYING ROOMS IN HOTELS  OR
 MOTELS  IN SUCH TOWN, AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND
 AUTHORITY TO IMPOSE, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND IMPOSED
 PURSUANT TO THIS ARTICLE.
   (2) FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL"  SHALL  MEAN  A
 BUILDING  OR PORTION OF IT WHICH IS REGULARLY USED AND KEPT OPEN AS SUCH
 FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL,
 A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED.
   (3) THE RATE OF SUCH TAX SHALL NOT EXCEED THREE  PERCENT  OF  THE  PER
 DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A DAILY OR
 LONGER BASIS.
   (4)  SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER OF
 FINANCE OR OTHER FISCAL OFFICER OF THE TOWN OF MOUNT  PLEASANT  BY  SUCH
 MEANS  AND  IN  SUCH  MANNER  AS OTHER TAXES WHICH ARE NOW COLLECTED AND
 ADMINISTERED BY SUCH OFFICER IN ACCORDANCE WITH THE TOWN CHARTER  OR  AS
 OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
   (5)  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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