|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 24, 2020||referred to rules|
senate Bill S8627
Archive: Last Bill Status - In Senate Committee Rules Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S8627 (ACTIVE) - Details
S8627 (ACTIVE) - Sponsor Memo
BILL NUMBER: S8627 SPONSOR: SKOUFIS TITLE OF BILL: An act to amend the tax law, in relation to short-term rental taxes PURPOSE: To authorize the collection of state sales tax on short-term rentals. SUMMARY OF PROVISIONS: Section 1: Subdivision (c) of section 1101 of the tax law, as added by chapter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by section 2 and paragraph 8 as added by section 3 of part AA of chapter 57 of the laws of 2010, and paragraph 5 as amended by chapter 575 of the laws of 1965, is amended and new paragraphs 9, 10, and 11 are added. Section 2: Subdivision (e) of section 1105 of the tax law is amended by adding a new paragraph 3.
S8627 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8627 I N S E N A T E June 24, 2020 ___________ Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to short-term rental taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (c) of section 1101 of the tax law, as added by chapter 93 of the laws of 1965, paragraphs 2, 3, 4 and 6 as amended by section 2 of part AA of chapter 57 of the laws of 2010, paragraph 5 as amended by chapter 575 of the laws of 1965, and paragraph 8 as added by section 3 of part AA of chapter 57 of the laws of 2010, is amended to read as follows: (c) When used in this article for the purposes of the tax imposed under subdivision (e) of section eleven hundred five, the following terms shall mean: (1) Hotel. 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] A hotel, a motel, boarding house or club, whether or not meals are served. THIS TERM SHALL NOT INCLUDE A SHORT-TERM RENTAL UNIT AS DEFINED IN PARAGRAPH NINE OF THIS SUBDIVISION. (2) Occupancy. The use or possession, or the right to the use or possession, of any room in a hotel OR SHORT-TERM RENTAL UNIT. "Right to the use or possession" includes the rights of a room remarketer as described in paragraph eight of this subdivision. (3) Occupant. A person who, for a consideration, uses, possesses, or has the right to use or possess, any room in a hotel OR SHORT-TERM RENTAL UNIT under any lease, concession, permit, right of access, license to use or other agreement, or otherwise. "Right to use or possess" includes the rights of a room remarketer as described in para- graph eight of this subdivision. (4) Operator. Any person operating a hotel. Such term shall include a room remarketer and such room remarketer shall be deemed to operate a hotel, or portion thereof, with respect to which such person has the rights of a room remarketer. THIS TERM SHALL NOT INCLUDE A HOSTING PLAT- FORM AS DEFINED IN PARAGRAPH TEN OF THIS SUBDIVISION. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.