Senate Bill S7887

2023-2024 Legislative Session

Authorizes the town of Cortlandt, in the county of Westchester, to levy an occupancy tax

download bill text pdf

Sponsored By

Current Bill Status Via A8330 - Passed Senate


  • 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-S7887 (ACTIVE) - Details

See Assembly Version of this Bill:
A8330
Law Section:
Tax Law
Laws Affected:
Add §1202-nnn, Tax L

2023-S7887 (ACTIVE) - Summary

Authorizes the town of Cortlandt, in the county of Westchester, to levy an occupancy tax on hotels, motels, or boarding houses.

2023-S7887 (ACTIVE) - Sponsor Memo

2023-S7887 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7887
 
                             I N  S E N A T E
 
                              January 3, 2024
                                ___________
 
 Introduced  by Sen. HARCKHAM -- 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 authorizing an occupancy tax
   in the town of Cortlandt
 
   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-nnn to
 read as follows:
   § 1202-NNN. OCCUPANCY TAX IN THE TOWN OF CORTLANDT.  (1) NOTWITHSTAND-
 ING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN  OF  CORTLANDT,
 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,  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 CORTLANDT 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
 ACCOMMODATION  OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT OR
 CHARGE FOR THE ROOM FOR HIRE IN THE  TOURIST  HOME,  INN,  CLUB,  HOTEL,
 MOTEL OR OTHER SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED FOR AND ON
 ACCOUNT OF THE TOWN OF CORTLANDT IMPOSING THE TAX AND THAT SUCH OWNER OR
 PERSON  ENTITLED  TO  BE PAID THE RENT OR CHARGE SHALL BE LIABLE FOR THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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