Senate Bill S9271

2023-2024 Legislative Session

Establishes an occupancy tax in the village of Coxsackie

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Current Bill Status - Passed Senate & Assembly


  • 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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Bill Amendments

2023-S9271 - Details

Law Section:
Tax Law
Laws Affected:
Add §1202-jj, Tax L

2023-S9271 - Summary

Establishes an occupancy tax in the village of Coxsackie, in the county of Greene.

2023-S9271 - Sponsor Memo

2023-S9271 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9271
 
                             I N  S E N A T E
 
                                May 8, 2024
                                ___________
 
 Introduced  by  Sen. HINCHEY -- 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  establishing  an  occupancy
   tax  in the village of Coxsackie; 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-jj to
 read as follows:
   § 1202-JJ. OCCUPANCY TAX IN THE OF VILLAGE OF COXSACKIE. (1)  NOTWITH-
 STANDING  ANY  OTHER  PROVISIONS  OF LAW TO THE CONTRARY, THE VILLAGE OF
 COXSACKIE, IN THE COUNTY OF GREENE, IS HEREBY AUTHORIZED  AND  EMPOWERED
 TO  ADOPT  AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A TAX, IN ADDI-
 TION 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 FACILITY OR SHORT-TERM RENTAL  PROVID-
 ING  LODGING  ON AN OVERNIGHT BASIS. THE RATES OF SUCH TAX SHALL BE FOUR
 PERCENT OF THE PER DIEM RENTAL RATE FOR  EACH  ROOM  PROVIDED,  HOWEVER,
 SUCH  TAX SHALL NOT BE APPLICABLE TO A PERMANENT RESIDENT OF FACILITY OR
 SHORT-TERM RENTAL. FOR THE PURPOSES OF THIS SECTION THE TERM  "PERMANENT
 RESIDENT" SHALL MEAN A PERSON OCCUPYING ANY ROOM OR ROOMS IN ANY FACILI-
 TY  OR  SHORT-TERM RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS FOR AT
 LEAST THIRTY CONSECUTIVE DAYS.
   (2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE VILLAGE TREAS-
 URER OR OTHER FISCAL OFFICERS OF THE VILLAGE OF COXSACKIE BY SUCH  MEANS
 AND  IN  SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINIS-
 TERED BY SUCH OFFICERS 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 ANY FACILITY OR SHORT-TERM
 RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS OCCUPIED OR TO THE PERSON
 ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE  FACILITY  OR  SHORT-TERM
 RENTAL  PROVIDING  LODGING  ON  AN  OVERNIGHT  BASIS OCCUPIED FOR AND ON
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

2023-S9271A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Add §1202-jj, Tax L

2023-S9271A (ACTIVE) - Summary

Establishes an occupancy tax in the village of Coxsackie, in the county of Greene.

2023-S9271A (ACTIVE) - Sponsor Memo

2023-S9271A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9271--A
     Cal. No. 1434
 
                             I N  S E N A T E
 
                                May 8, 2024
                                ___________
 
 Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- reported favorably from said committee, ordered  to
   first  report, amended on first report, ordered to a second report and
   ordered reprinted, retaining its place in the order of second report

 AN ACT to amend the tax law, in relation to  establishing  an  occupancy
   tax  in the village of Coxsackie; 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-jj to
 read as follows:
   § 1202-JJ. OCCUPANCY TAX IN THE OF VILLAGE OF COXSACKIE. (1)  NOTWITH-
 STANDING  ANY  OTHER  PROVISIONS  OF LAW TO THE CONTRARY, THE VILLAGE OF
 COXSACKIE, IN THE COUNTY OF GREENE, IS HEREBY AUTHORIZED  AND  EMPOWERED
 TO  ADOPT  AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A TAX, IN ADDI-
 TION 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 FACILITY OR SHORT-TERM RENTAL  PROVID-
 ING  LODGING  ON AN OVERNIGHT BASIS. THE RATES OF SUCH TAX SHALL BE FOUR
 PERCENT OF THE PER DIEM RENTAL RATE FOR  EACH  ROOM  PROVIDED,  HOWEVER,
 SUCH  TAX SHALL NOT BE APPLICABLE TO A PERMANENT RESIDENT OF FACILITY OR
 SHORT-TERM RENTAL. FOR THE PURPOSES OF THIS SECTION THE TERM  "PERMANENT
 RESIDENT" SHALL MEAN A PERSON OCCUPYING ANY ROOM OR ROOMS IN ANY FACILI-
 TY  OR  SHORT-TERM RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS FOR AT
 LEAST THIRTY CONSECUTIVE DAYS.
   (2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE VILLAGE TREAS-
 URER OR OTHER FISCAL OFFICERS OF THE VILLAGE OF COXSACKIE BY SUCH  MEANS
 AND  IN  SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINIS-
 TERED BY SUCH OFFICERS 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 ANY FACILITY OR SHORT-TERM
 RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS OCCUPIED OR TO THE PERSON
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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