senate Bill S8625

2021-2022 Legislative Session

Authorizes an occupancy tax in the village of Bath, in Steuben county; provides for the repeal of such provisions upon expiration thereof

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 22, 2022 referred to investigations and government operations

S8625 (ACTIVE) - Details

See Assembly Version of this Bill:
A9720
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1202-z-4, Tax L

S8625 (ACTIVE) - Summary

Authorizes the village of Bath, in Steuben county to adopt and amend local laws imposing a tax on persons occupying a room for hire in any hotel in an amount not to exceed 2% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on September 1, 2025.

S8625 (ACTIVE) - Sponsor Memo

S8625 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8625
 
                             I N  S E N A T E
 
                              March 22, 2022
                                ___________
 
 Introduced  by  Sen.  O'MARA -- 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 an occupancy tax
   in the village of Bath, in  Steuben  county;  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-z-4  to
 read as follows:
   §  1202-Z-4. OCCUPANCY TAX IN THE VILLAGE OF BATH. (1) NOTWITHSTANDING
 ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE OF BATH, IN  THE
 COUNTY OF STEUBEN, 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 AUTHORITY TO IMPOSE UPON PERSONS OCCUPY-
 ING ANY ROOM FOR HIRE IN ANY HOTEL. FOR THE PURPOSES  OF  THIS  SECTION,
 THE  TERM  "HOTEL" SHALL MEAN A BUILDING OR PORTION OF IT WHICH IS REGU-
 LARLY USED AND KEPT OPEN AS SUCH FOR THE LODGING  OF  GUESTS.  THE  TERM
 "HOTEL" INCLUDES AN APARTMENT HOTEL, A MOTEL OR A BOARDING HOUSE, WHETH-
 ER  OR  NOT  MEALS ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED TWO
 PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH  ROOM  IS
 RENTED ON A DAILY OR LONGER BASIS.
   (2)  SUCH  TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE VILLAGE OF BATH 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 TAXES IMPOSED SHALL BE PAID
 BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE  IN  THE
 TOURIST  HOME,  INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE OF PUBLIC
 ACCOMMODATION OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR
 CHARGE  FOR  THE  ROOM  FOR  HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL,
 MOTEL OR OTHER SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED FOR AND ON
 ACCOUNT OF THE VILLAGE OF BATH IMPOSING THE TAX AND THAT SUCH  OWNER  OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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