Assembly Bill A4038

Signed By Governor
2023-2024 Legislative Session

Authorizes the town of Cornwall in Orange county to impose a hotel and motel tax; and provides for the repeal of such provisions upon expiration thereof

download bill text pdf

Sponsored By

Current Bill Status - Signed by Governor


  • 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-A4038 (ACTIVE) - Details

See Senate Version of this Bill:
S4073
Law Section:
Tax Law
Laws Affected:
Add §1202-gg-1, Tax L

2023-A4038 (ACTIVE) - Summary

Authorizes the town of Cornwall in Orange county to impose a five percent hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

2023-A4038 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4038
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 9, 2023
                                ___________
 
 Introduced by M. of A. EACHUS -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
   Cornwall to impose a hotel and motel tax; 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-gg-1 to
 read as follows:
   §  1202-GG-1.  HOTEL  OR  MOTEL  TAXES  IN  THE  TOWN OF CORNWALL. (1)
 NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE TOWN OF
 CORNWALL, IN THE COUNTY OF ORANGE, 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 HOTEL OR MOTEL ROOMS IN SUCH TOWN. 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  CHIEF  FISCAL
 OFFICER  OF  THE  TOWN  OF  CORNWALL 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02735-01-3
              

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