Assembly Bill A10075

2023-2024 Legislative Session

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

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Sponsored By

Current Bill Status - In Assembly Committee

  • 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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2023-A10075 (ACTIVE) - Details

See Senate Version of this Bill:
S9273
Current Committee:
Assembly Ways And Means
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

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