Assembly Bill A7071A

2023-2024 Legislative Session

Authorizes the city of Olean to impose a hotel and motel tax

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Current Bill Status - Passed Senate & Assembly


  • 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

2023-A7071 - Details

See Senate Version of this Bill:
S6671
Law Section:
Tax Law
Laws Affected:
Add §1202-uu, Tax L

2023-A7071 - Summary

Authorizes the city of Olean to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

2023-A7071 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7071
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 10, 2023
                                ___________
 
 Introduced  by  M.  of  A. J. M. GIGLIO -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
   Olean to impose a hotel and motel 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-uu  to
 read as follows:
   § 1202-UU. HOTEL OR MOTEL TAXES IN THE CITY OF OLEAN. (1) A.  NOTWITH-
 STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE CITY OF OLEAN,
 CATTARAUGUS  COUNTY,  IS  HEREBY  AUTHORIZED  AND EMPOWERED TO ADOPT AND
 AMEND LOCAL LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION TO  ANY  OTHER
 TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLA-
 TURE  HAS  OR  WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS
 OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH CITY. 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 FACILI-
 TIES DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND  "TOURIST"
 FACILITIES.
   B. 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  CHIEF  FISCAL
 OFFICER  OF  THE CITY OF OLEAN 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11091-01-3
              

2023-A7071A (ACTIVE) - Details

See Senate Version of this Bill:
S6671
Law Section:
Tax Law
Laws Affected:
Add §1202-uu, Tax L

2023-A7071A (ACTIVE) - Summary

Authorizes the city of Olean to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

2023-A7071A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7071--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 10, 2023
                                ___________
 
 Introduced  by  M.  of  A. J. M. GIGLIO -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT  to  amend  the  tax law, in relation to authorizing the city of
   Olean to impose a hotel and motel tax; and providing for the repeal of
   such provisions upon the 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-uu to
 read as follows:
   § 1202-UU. HOTEL OR MOTEL TAXES IN THE CITY OF OLEAN. (1) A.  NOTWITH-
 STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE CITY OF OLEAN,
 CATTARAUGUS COUNTY, IS HEREBY AUTHORIZED  AND  EMPOWERED  TO  ADOPT  AND
 AMEND  LOCAL  LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION TO ANY OTHER
 TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLA-
 TURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO  IMPOSE  UPON  PERSONS
 OCCUPYING  HOTEL  OR  MOTEL ROOMS IN SUCH CITY. 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  FACILI-
 TIES  DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND "TOURIST"
 FACILITIES.
   B. 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 CHIEF FISCAL
 OFFICER OF THE CITY OF OLEAN 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11091-03-3
              

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