Senate Bill S8845A

Signed By Governor
2021-2022 Legislative Session

Authorizes an occupancy tax in the village of Highland Falls; provides for the repeal of such provisions upon expiration thereof

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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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Bill Amendments

2021-S8845 - Details

See Assembly Version of this Bill:
A10067
Law Section:
Tax Law
Laws Affected:
Add §1202-zz, Tax L

2021-S8845 - Summary

Authorizes the village of Highland Falls, in Orange 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 5% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on December 31, 2025.

2021-S8845 - Sponsor Memo

2021-S8845 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8845
 
                             I N  S E N A T E
 
                              April 22, 2022
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- 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 Highland Falls; 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-zz to
 read as follows:
   § 1202-ZZ. OCCUPANCY  TAX  IN  THE  VILLAGE  OF  HIGHLAND  FALLS.  (1)
 NOTWITHSTANDING  ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE
 OF HIGHLAND FALLS, IN THE COUNTY OF ORANGE,  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 AUTHOR-
 ITY TO IMPOSE UPON PERSONS OCCUPYING 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 REGULARLY USED AND KEPT  OPEN  AS  SUCH  FOR  THE
 LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL, A MOTEL
 OR  A  BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED. THE RATE OF SUCH
 TAX SHALL NOT EXCEED THREE 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 HIGHLAND FALLS  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 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 HIGHLAND FALLS IMPOSING THE TAX AND THAT SUCH OWNER OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

2021-S8845A (ACTIVE) - Details

See Assembly Version of this Bill:
A10067
Law Section:
Tax Law
Laws Affected:
Add §1202-zz, Tax L

2021-S8845A (ACTIVE) - Summary

Authorizes the village of Highland Falls, in Orange 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 5% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on December 31, 2025.

2021-S8845A (ACTIVE) - Sponsor Memo

2021-S8845A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8845--A
 
                             I N  S E N A T E
 
                              April 22, 2022
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- 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 an occupancy tax
   in the village of Highland Falls; 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-zz  to
 read as follows:
   §  1202-ZZ.  OCCUPANCY  TAX  IN  THE  VILLAGE  OF  HIGHLAND FALLS. (1)
 NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE  VILLAGE
 OF  HIGHLAND  FALLS,  IN  THE COUNTY OF ORANGE, 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 AUTHOR-
 ITY TO IMPOSE UPON PERSONS OCCUPYING 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  REGULARLY USED AND KEPT OPEN AS SUCH FOR THE
 LODGING OF GUESTS. THE TERM  "HOTEL"  INCLUDES  AN  APARTMENT  HOTEL,  A
 MOTEL, A BOARDING HOUSE, AND FACILITIES DESIGNATED AND COMMONLY KNOWN AS
 A  "BED  AND BREAKFAST" AND SIMILAR "TOURIST" FACILITIES, WHETHER OR NOT
 MEALS ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED FIVE 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  HIGHLAND  FALLS 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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