Senate Bill S3444

Signed By Governor
2023-2024 Legislative Session

Authorizes the county of Wayne to impose a hotel or motel room or seasonal rental occupancy tax

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Current 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

2023-S3444 - Details

Law Section:
Tax Law
Laws Affected:
Add §1202-ii, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S8707

2023-S3444 - Summary

Authorizes the county of Wayne to impose a hotel or motel room or seasonal rental occupancy tax; provides for the repeal of such provisions upon the expiration thereof.

2023-S3444 - Sponsor Memo

2023-S3444 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3444
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2023
                                ___________
 
 Introduced  by  Sen. HELMING -- 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 Wayne county  to
   impose  a hotel, motel or seasonal rental occupancy 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-ii to
 read as follows:
   § 1202-II. HOTEL, MOTEL OR SEASONAL RENTAL OCCUPANCY  TAXES  IN  WAYNE
 COUNTY.  (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
 THE  COUNTY  OF  WAYNE  IS  HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND
 AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY A TAX, IN ADDITION TO ANY OTHER
 TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE  LEGIS-
 LATURE  HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS
 OCCUPYING HOTEL OR MOTEL ROOMS OR SEASONAL  RENTAL  PROPERTIES  IN  SUCH
 COUNTY.  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 FACILITIES DESIGNATED AND COMMONLY KNOWN
 AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES.    THE  TERM  "SEASONAL
 RENTAL"  SHALL  MEAN  ANY RENTAL UNIT, INCLUDING HOTELS, MOTELS, CABINS,
 CONDOMINIUMS, SINGLE-FAMILY HOMES,  DUPLEXES  OR  MULTIFAMILY  DWELLINGS
 WHICH  ARE RENTED OR AVAILABLE TO BE RENTED ONLY DURING THE PERIOD MARCH
 FIRST TO DECEMBER FIRST.
   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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05053-01-3
              

2023-S3444A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Add §1202-ii, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S8707

2023-S3444A (ACTIVE) - Summary

Authorizes the county of Wayne to impose a hotel or motel room or seasonal rental occupancy tax; provides for the repeal of such provisions upon the expiration thereof.

2023-S3444A (ACTIVE) - Sponsor Memo

2023-S3444A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3444--A
     Cal. No. 894
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2023
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- reported favorably from said committee, ordered  to
   first  and  second  report,  ordered  to  a third reading, amended and
   ordered reprinted, retaining its place in the order of third reading
 
 AN ACT to amend the tax law, in relation to authorizing Wayne county  to
   impose  a hotel, motel or seasonal rental occupancy 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-ii to
 read as follows:
   § 1202-II. HOTEL, MOTEL OR SEASONAL RENTAL OCCUPANCY  TAXES  IN  WAYNE
 COUNTY.  (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
 THE  COUNTY  OF  WAYNE  IS  HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND
 AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY A TAX, IN ADDITION TO ANY OTHER
 TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE  LEGIS-
 LATURE  HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS
 OCCUPYING HOTEL OR MOTEL ROOMS OR SEASONAL  RENTAL  PROPERTIES  IN  SUCH
 COUNTY.  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 FACILITIES DESIGNATED AND COMMONLY KNOWN
 AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES.    THE  TERM  "SEASONAL
 RENTAL"  SHALL  MEAN  ANY RENTAL UNIT, INCLUDING HOTELS, MOTELS, CABINS,
 CONDOMINIUMS, SINGLE-FAMILY HOMES,  DUPLEXES  OR  MULTIFAMILY  DWELLINGS
 WHICH  ARE RENTED OR AVAILABLE TO BE RENTED ONLY DURING THE PERIOD MARCH
 FIRST TO DECEMBER FIRST.
   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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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