Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 07, 2015 |
referred to investigations and government operations |
Senate Bill S724
2015-2016 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
2015-S724 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A217
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Add ยง1202-x, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S5063
2013-2014: S4549, A6828
2015-S724 (ACTIVE) - Sponsor Memo
BILL NUMBER: S724 TITLE OF BILL : An act to amend the tax law, in relation to the imposition of an occupancy tax in the town of North Castle; and providing for the repeal of such provisions upon expiration thereof PURPOSE : To authorize the Town of North Castle to enact a room occupancy tax not to exceed 3%. SUMMARY OF PROVISIONS : The tax law is amended to add a new section 1202-x, to authorize the Town of North Castle to enact such a tax. JUSTIFICATION : The Town of North Castle seeks the authority to impose a 3% daily room tax on any room in a hotel, motel, or similar place of public non-property. This tax is intended to raise revenues to support municipal expenses. The tax has been successful in the neighboring cities of New Rochelle, Rye, and White Plains. Chapter 381 of the Laws of 2010 grants similar authority to the Village of Rye Brook, which marks the first time such authority was granted to a municipality other than a city.
2015-S724 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 724 2015-2016 Regular Sessions I N S E N A T E (PREFILED) January 7, 2015 ___________ Introduced by Sen. LATIMER -- 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 the imposition of an occu- pancy tax in the town of North Castle; 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-x to read as follows: S 1202-X. OCCUPANCY TAX IN THE TOWN OF NORTH CASTLE. (1) NOTWITHSTAND- ING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN OF NORTH CASTLE, IN THE COUNTY OF WESTCHESTER, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN 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 OCCUPYING 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 REGULARLY USED AND KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL, A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED THREE 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 TOWN OF NORTH CASTLE 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.
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