Assembly Bill A10205

Signed By Governor
2021-2022 Legislative Session

Permits the village of Cold Spring to impose a hotel and motel tax

download bill text pdf

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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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2021-A10205 (ACTIVE) - Details

See Senate Version of this Bill:
S8996
Law Section:
Tax Law
Laws Affected:
Add §1202-hh, Tax L

2021-A10205 (ACTIVE) - Summary

Permits the village of Cold Spring, in Putnam County, to impose a hotel and motel tax of up to five percent.

2021-A10205 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10205
 
                           I N  A S S E M B L Y
 
                                May 6, 2022
                                ___________
 
 Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Galef) --
   read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to permitting  the  village  of
   Cold  Spring  to  impose  a hotel and motel 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 OR MOTEL TAXES IN THE VILLAGE  OF  COLD  SPRING.  (1)
 NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE VILLAGE
 OF  COLD  SPRING,  IN  THE  COUNTY  OF  PUTNAM, IS HEREBY AUTHORIZED AND
 EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A  TAX,
 IN  ADDITION  TO  ANY  OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS
 ARTICLE SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORI-
 TY TO IMPOSE UPON  PERSONS  OCCUPYING  HOTEL  OR  MOTEL  ROOMS  IN  SUCH
 VILLAGE.   FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL"
 SHALL MEAN AND INCLUDE ANY FACILITY CONSISTING  OF  RENTABLE  UNITS  AND
 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
 NINETY CONSECUTIVE DAYS.
   (2)  SUCH  TAX  MAY  BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE VILLAGE OF COLD SPRING 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 VILLAGE  OF  COLD
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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