|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 24, 2020||referred to rules|
senate Bill S8627
Current 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
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