Assembly Bill A10075

Vetoed By Governor
2023-2024 Legislative Session

Authorizes the county of Albany to levy hotel and motel taxes on short-term rentals

download bill text pdf

Sponsored By

Archive: Last Bill Status Via S9273 - Vetoed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

co-Sponsors

2023-A10075 (ACTIVE) - Details

See Senate Version of this Bill:
S9273
Law Section:
Taxation
Laws Affected:
Amd §1, Chap 693 of 1980

2023-A10075 (ACTIVE) - Summary

Authorizes the county of Albany to levy hotel and motel taxes on short-term rentals; expands the definitions of hotel and motel to include any facility consisting of rentable units that provides lodging on an overnight basis.

2023-A10075 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10075
 
                           I N  A S S E M B L Y
 
                                May 3, 2024
                                ___________
 
 Introduced  by  M. of A. FAHY, McDONALD -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend chapter 693 of the laws of 1980, enabling the county  of
   Albany  to  impose  and  collect  taxes on occupancy of hotel or motel
   rooms in Albany county, in relation to the applicability thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  1 of section 1 of chapter 693 of the laws of
 1980, enabling the county of Albany to impose and collect taxes on occu-
 pancy of hotel or motel rooms in Albany county, as  amended  by  chapter
 105 of the laws of 2009, is amended to read as follows:
   (1)  Notwithstanding  any other provisions of law to the contrary, the
 county of Albany is hereby authorized and empowered to adopt  and  amend
 local  laws imposing in such county a tax in addition to any tax author-
 ized and imposed pursuant to article twenty-nine of the tax law such  as
 the  legislature  has or would have the power and authority to impose on
 persons occupying hotel or motel rooms in such county.  FOR PURPOSES  OF
 THIS  SECTION,  THE  TERM  "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY
 FACILITY CONSISTING OF RENTABLE UNITS THAT PROVIDES LODGING ON AN  OVER-
 NIGHT BASIS, TO BE KNOWN AS A "SHORT-TERM RENTAL". The rates of such tax
 IMPOSED UPON PERSONS OCCUPYING HOTEL OR MOTEL ROOMS shall be six percent
 of  the  per  diem  rental  rate  charged  to  occupants  for each room,
 provided, however, such tax shall not be applicable to a permanent resi-
 dent of a hotel or motel.  THE RATES OF SUCH TAX  IMPOSED  UPON  PERSONS
 OCCUPYING SHORT-TERM RENTALS SHALL BE SIX PERCENT OF THE PER DIEM RENTAL
 RATE  CHARGED  TO  OCCUPANTS  FOR EACH ROOM, PROVIDED, HOWEVER, SUCH TAX
 SHALL NOT BE APPLICABLE TO  A  PERMANENT  RESIDENT  OF  SUCH  SHORT-TERM
 RENTAL.  For  the purposes of this section the term "permanent resident"
 shall mean a person occupying any room or rooms in a hotel or  motel  OR
 SHORT-TERM RENTAL for at least thirty consecutive days.
   § 2. This act shall take effect on the one hundred eightieth day after
 it  shall  have  become a law; provided, however, that the amendments to
 subdivision 1 of section 1 of chapter 693 of the laws of  1980  made  by
 section  one of this act shall not affect the repeal of such subdivision
 and shall be deemed repealed therewith.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.