Assembly Bill A10475

2023-2024 Legislative Session

Authorizes a hotel and motel tax in the city of Buffalo

download bill text pdf

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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-A10475 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §1202-jj, Tax L

2023-A10475 (ACTIVE) - Summary

Authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie.

2023-A10475 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10475
 
                           I N  A S S E M B L Y
 
                               May 29, 2024
                                ___________
 
 Introduced  by  COMMITTEE  ON  RULES -- (at request of M. of A. Peoples-
   Stokes) -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
   Buffalo  to impose a hotel and motel tax; and providing for the repeal
   of such provisions upon the 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-jj to
 read as follows:
   § 1202-JJ. HOTEL OR MOTEL TAXES IN THE CITY OF BUFFALO.  (1)  NOTWITH-
 STANDING  ANY  OTHER  PROVISIONS  OF  LAW  TO  THE CONTRARY, THE CITY OF
 BUFFALO, IN THE COUNTY OF ERIE, IS HEREBY AUTHORIZED  AND  EMPOWERED  TO
 ADOPT  AND  AMEND LOCAL LAWS IMPOSING IN SUCH CITY 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 HOTEL OR MOTEL ROOMS IN SUCH CITY. FOR THE PURPOSES OF
 THIS  SECTION,  THE  TERM  "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY
 FACILITY CONSISTING OF RENTABLE UNITS AND PROVIDING LODGING ON AN  OVER-
 NIGHT  BASIS  AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY
 KNOWN AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES. 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 OCCUPYING ANY ROOM  OR
 ROOMS IN A HOTEL OR MOTEL FOR AT LEAST NINETY CONSECUTIVE DAYS.
   (2)  SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER OF
 ADMINISTRATION, FINANCE, POLICY AND URBAN AFFAIRS OF THE CITY OF BUFFALO
 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 TAX IMPOSED SHALL BE PAID BY
 THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
 PIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  FOR  THE
 HOTEL  OR  MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE CITY OF BUFFALO
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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