NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7516A
SPONSOR: Brabenec TITLE OF BILL:
An act to amend chapter 368 of the laws of 2020, amending the tax law
relating to allowing for the establishment of an occupancy tax in the
city of Port Jervis, in relation to extending the effectiveness thereof
PURPOSE:
To extend certain provisions relating to an occupancy tax in the city of
Port Jervis.
SUMMARY OF PROVISIONS:
Section 1: Amends section 2 of chapter 368 of the laws of 2020, amending
the tax law, relating to allowing for the establishment of an ,occupancy
tax in the city of Port Jervis.
Section 2: Sets Effective Date.
JUSTIFICATION:
This legislation would allow the city of Port Jervis to extend the expi-
ration date of the currently existing occupancy tax. The rate of such
tax shall not exceed 5% of the per diem rental rate for each room.
Pursuant to the Municipal Home Rule Law, a town may adopt local laws
that relate to the levy and administration of local taxes if authorized
by the State legislature. The City of Port Jervis has requested special
legislation that will enable them to extend their ability to collect a
occupancy tax in an effort to raise additional revenue for the city.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7516--A
2025-2026 Regular Sessions
IN ASSEMBLY
April 1, 2025
___________
Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend chapter 368 of the laws of 2020, amending the tax law
relating to allowing for the establishment of an occupancy tax in the
city of Port Jervis, in relation to extending the effectiveness there-
of
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 2 of chapter 368 of the laws of 2020, amending the
2 tax law relating to allowing for the establishment of an occupancy tax
3 in the city of Port Jervis, as amended by chapter 461 of the laws of
4 2022, is amended to read as follows:
5 § 2. This act shall take effect immediately and shall expire September
6 1, [2025] 2027 when upon such date the provisions of this act shall be
7 deemed repealed.
8 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11368-02-5
