Senate Bill S8707A

2021-2022 Legislative Session

Authorizes the county of Wayne to impose a hotel or motel room or seasonal rental occupancy tax

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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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Bill Amendments

2021-S8707 - Details

See Assembly Version of this Bill:
A9778
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1202-hh, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S3444, A3679

2021-S8707 - Summary

Authorizes the county of Wayne to impose a hotel or motel room or seasonal rental occupancy tax; provides for the repeal of such provisions upon the expiration thereof.

2021-S8707 - Sponsor Memo

2021-S8707 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8707
 
                             I N  S E N A T E
 
                               April 1, 2022
                                ___________
 
 Introduced  by  Sen. HELMING -- 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 Wayne county  to
   impose a hotel, motel or seasonal rental occupancy tax
 
   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-hh  to
 read as follows:
   §  1202-HH.  HOTEL,  MOTEL OR SEASONAL RENTAL OCCUPANCY TAXES IN WAYNE
 COUNTY.  (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
 THE COUNTY OF WAYNE 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 LEGIS-
 LATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON  PERSONS
 OCCUPYING  HOTEL  OR  MOTEL  ROOMS OR SEASONAL RENTAL PROPERTIES 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.   THE TERM "SEASONAL
 RENTAL" SHALL MEAN ANY RENTAL UNIT, INCLUDING  HOTELS,  MOTELS,  CABINS,
 CONDOMINIUMS,  SINGLE-FAMILY  HOMES,  DUPLEXES  OR MULTIFAMILY DWELLINGS
 WHICH ARE RENTED OR AVAILABLE TO BE RENTED ONLY DURING THE PERIOD  MARCH
 FIRST TO DECEMBER FIRST.
   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 OCCU-
 PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSEC-
 UTIVE DAYS.
   (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED  BY  THE  WAYNE  COUNTY
 LEGISLATURE,  OR OTHER FISCAL OFFICERS OF WAYNE COUNTY BY SUCH MEANS AND
 IN SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED  AND  ADMINISTERED
 BY SUCH OFFICERS OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

2021-S8707A (ACTIVE) - Details

See Assembly Version of this Bill:
A9778
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1202-hh, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S3444, A3679

2021-S8707A (ACTIVE) - Summary

Authorizes the county of Wayne to impose a hotel or motel room or seasonal rental occupancy tax; provides for the repeal of such provisions upon the expiration thereof.

2021-S8707A (ACTIVE) - Sponsor Memo

2021-S8707A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8707--A
 
                             I N  S E N A T E
 
                               April 1, 2022
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations  --  committee  discharged,  bill  amended,   ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT to amend the tax law, in relation to authorizing Wayne county to
   impose a hotel, motel or seasonal rental occupancy tax; 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-hh  to
 read as follows:
   §  1202-HH.  HOTEL,  MOTEL OR SEASONAL RENTAL OCCUPANCY TAXES IN WAYNE
 COUNTY.  (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
 THE COUNTY OF WAYNE 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 LEGIS-
 LATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON  PERSONS
 OCCUPYING  HOTEL  OR  MOTEL  ROOMS OR SEASONAL RENTAL PROPERTIES 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.   THE TERM "SEASONAL
 RENTAL" SHALL MEAN ANY RENTAL UNIT, INCLUDING  HOTELS,  MOTELS,  CABINS,
 CONDOMINIUMS,  SINGLE-FAMILY  HOMES,  DUPLEXES  OR MULTIFAMILY DWELLINGS
 WHICH ARE RENTED OR AVAILABLE TO BE RENTED ONLY DURING THE PERIOD  MARCH
 FIRST TO DECEMBER FIRST.
   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 OCCU-
 PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSEC-
 UTIVE DAYS.
   (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED  BY  THE  WAYNE  COUNTY
 LEGISLATURE,  OR OTHER FISCAL OFFICERS OF WAYNE COUNTY BY SUCH MEANS AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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