senate Bill S2251A

2023-2024 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 - On Floor Calendar


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

Your Voice

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

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 17, 2023 advanced to third reading
May 16, 2023 2nd report cal.
May 15, 2023 1st report cal.891
Apr 26, 2023 print number 2251a
Apr 26, 2023 amend and recommit to investigations and government operations
Jan 19, 2023 referred to investigations and government operations

Votes

view votes

May 15, 2023 - Investigations and Government Operations committee Vote

S2251A
4
0
committee
4
Aye
0
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 15, 2023

S2251 - Details

See Assembly Version of this Bill:
A4444
Law Section:
Tax Law
Laws Affected:
Add §1202-z-4, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S8625, A9720

S2251 - 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.

S2251 - Sponsor Memo

S2251 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2251
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2023
                                ___________
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05442-01-3

S2251A (ACTIVE) - Details

See Assembly Version of this Bill:
A4444
Law Section:
Tax Law
Laws Affected:
Add §1202-z-4, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S8625, A9720

S2251A (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.

S2251A (ACTIVE) - Sponsor Memo

S2251A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2251--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2023
                                ___________
 
 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  --  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  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05442-03-3

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.