Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
May 28, 2024 |
returned to assembly passed senate 3rd reading cal.1430 substituted for s9253 |
May 23, 2024 |
referred to investigations and government operations delivered to senate passed assembly home rule request |
May 22, 2024 |
ordered to third reading rules cal.122 rules report cal.122 reported |
May 20, 2024 |
reported referred to rules |
May 02, 2024 |
referred to ways and means |
Assembly Bill A10056
2023-2024 Legislative Session
Sponsored By
BARRETT
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
Actions
Votes
2023-A10056 (ACTIVE) - Details
- See Senate Version of this Bill:
- S9253
- Law Section:
- Tax Law
- Laws Affected:
- Add §1202-jj, Tax L
2023-A10056 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 10056 I N A S S E M B L Y May 2, 2024 ___________ Introduced by M. of A. BARRETT -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to authorizing the county of Columbia to establish hotel and motel taxes 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-jj to read as follows: § 1202-JJ. HOTEL OR MOTEL TAXES IN COLUMBIA COUNTY. (1) A. NOTWITH- STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE COUNTY OF COLUMBIA IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY A TAX, IN ADDITION TO ANY OTHER TAX AUTHOR- IZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH COUNTY. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY PROVID- ING LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFASTS", INNS AND TOURIST HOMES. B. (I) THE RATES OF SUCH TAX SHALL NOT EXCEED FOUR 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 OCCUPYING ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSECUTIVE DAYS. NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, ANY CITY IN THE COUNTY OF COLUMBIA IMPOSING HOTEL OR MOTEL TAXES PURSUANT TO THE AUTHORITY OF THIS SUBPART SHALL HAVE THE PRIOR RIGHT TO IMPOSE SUCH TAXES IN SUCH CITY, UP TO THE MAXIMUM RATE OF TAX AUTHORIZED FOR SUCH CITY IN THIS SUBPART; AND THE RATE OF TAX AUTHORIZED TO BE IMPOSED BY THE COUNTY PURSUANT TO THE AUTHORITY OF THIS SECTION IN ANY SUCH CITY IMPOSING SUCH A TAX SHALL BE REDUCED BY THE RATE OF SUCH CITY'S TAX. (II) PROVIDED FURTHER THAT, ANY SUCH CITY TAX, TO THE EXTENT THAT IT WOULD REQUIRE A REDUCTION IN THE COUNTY'S TAX RATE IMPOSED PURSUANT TO EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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