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NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9691 SPONSOR: Buchwald
TITLE OF BILL: An act to amend the tax law, in relation to the impo- sition of an occupancy tax in the town of North Castle; and providing for the repeal of such provisions upon expiration thereof   PURPOSE OR GENERAL IDEA OF BILL: To authorize the Town of North Castle to enact a room occupancy tax not to exceed 3%.   SUMMARY OF SPECIFIC PROVISIONS: The tax law is amended to add a new section 1202-xx, to authorize the Town of North Castle to enact such a tax.   JUSTIFICATION: The Town of North Castle seeks the authority to impose a 3% daily room tax on any room in a hotel, motel, or similar place. This tax is intended to raise revenues to support municipal expenses. The tax has been successful in the neighboring cities of New Rochelle, Rye, and White Plains. Chapter 381 of the Laws of 2010 grants similar authority to the Village of Rye Brook.   FISCAL IMPLICATIONS: None to the State, but increased revenue for the Town of North Castle.   IMPACT ON REGULATION OF BUSINESSES AND INDIVIDUALS: No additional regulations; the tax is calculated like a sales tax and is remitted directly to the town.   EFFECT ON FINES, TERMS OF IMPRISONMENT OR OTHER PENAL SANCTIONS: None   LEGISLATIVE HISTORY: 2015: A.217 (Buchwald) - Passed Assembly, Passed Senate, Vetoed by Governor Cuomo 308 2014: A.6828A (Buchwald)/S.4549A (Latimer) - Passed Assembly, Died in Senate 2013: A.6828A (Buchwald) /S.4549A (Latimer) - Passed Assembly, Died in Senate   EFFECTIVE DATE: This act shall take effect immediately and shall expire and be deemed repealed September 1, 2019.