BILL NUMBER: S6927

SPONSOR: ROLISON
 
TITLE OF BILL:

An act to amend the tax law, in relation to making technical changes;
and to amend chapter 418 of the laws of 2022, relating to authorizing
the city of Newburgh to impose a hotel and motel tax, in relation to
extending the effectiveness thereof

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation reauthorizes the City of Newburgh in Orange County to
impose by local law, a tax on hotel and motel occupancy of up to five
percent of the daily rental rate until July 21, 2028.

 
SUMMARY OF PROVISIONS:

Section 1 renumbers section 1201-hh of the tax law, as added by chapter
418 of the laws of 2022 to1202-hh-3.

Section 2 reauthorizes the imposition of a hotel and motel occupancy tax
              

in the City of Newburgh until July 21, 2028.  The tax applies to "bed
and breakfast" and tourist facilities but shall not apply to a permanent
resident of a hotel or motel. The tax rate shall not exceed 5% of the
per diem rental rate for each room.

Section 3 sets forth the effective date which shall be immediately;
provided, however, that the amendments to section 1202-hh of the Tax Law
made by section one of this act shall not affect the repeal of such
section and shall be deemed repealed therewith.

 
JUSTIFICATION:

This legislation would reauthorize the City of Newburgh to impose a
hotel and motel tax. Pursuant to the Municipal Home Rule Law, a city may
adopt local laws that relate to the levy and administration of local
taxes if authorized by the State legislature. The City of Newburgh has
requested special legislation which will continue to enable them to
collect a hotel and motel tax in an effort to raise additional revenue
for the city.

 
PRIOR LEGISLATIVE HISTORY:

A9625/S8390 - Signed. Chapter 418 of the laws of 2022

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None to the state. The city will collect additional revenues which will
be used to reduce the burden on local taxpayers.

 
EFFECTIVE DATE:
This act shall take effect immediately; provided, however, that the
amendments to section 1202-hh of the Tax Law made by section one of this
act shall not affect the repeal of such section and shall be deemed
repealed therewith.