Extends the authorization of the town of Mount Pleasant to adopt a local law to impose a hotel/motel occupancy tax for hotels not located in a village to September 1, 2025.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7453
SPONSOR: Shimsky TITLE OF BILL:
An act to amend chapter 372 of the laws of 2020, relating to authorizing
the town of Mount Pleasant to adopt a local law to impose a hotel/motel
occupancy tax for hotels not located in a village, in relation to
extending the expiration thereof
PURPOSE:
The purpose of this bill is to authorize the Town of Mount Pleasant in
Westchester County to impose a hotel/motel occupancy tax of up to three
percent in order to gain revenue.
SUMMARY OF PROVISIONS:
Section 1 amends the tax law to extend the expiration date of the
authorization for the Town of Mount Pleasant to impose a hotel/motel
occupancy tax until September 1, 2025.
Section 2 is the effective date.
JUSTIFICATION:
On December 31, 2016 Governor Cuomo signed into law bills authorizing
the adoption of local hotel/motel occupancy taxes for the Town of Green-
burgh for hotels not located in a village; incorporated villages of
Ardsley, Dobbs Ferry, Elmsford, Hastings,Irvington, and Tarrytown
located in the Town of Greenburgh; the Village of Sleepy Hollow in the
Town of Mount Pleasant; the villages of Tuckahoe, Harrison, Mamaroneck,
Port Chester, and Mount Kisco and the towns of North Castle and Woodbury
hotel/motel tax bills. In 2020, the State legislature extended this
authority to the Town of Mount Pleasant.
This bill would authorize Mount Pleasant to adopt a hotel/motel occupan-
cy tax until September 1, 2025. As stated in the Governor's approval
memorandum, towns and villages want to ensure the needs of their resi-
dents are met and this additional non-property tax revenue will help the
Town of Mount Pleasant to do just that. Particularly during these diffi-
cult economic times, municipalities need additional non-property tax
sources of revenue to fund the basic services to keep their communities
safe and properly serviced. This legislation will assist the town of
Mount Pleasant to fund necessary services.
LEGISLATIVE HISTORY:
2019-2020: Harckham - Chapter 372 of the Laws of 2020
FISCAL IMPLICATIONS:
None to the State. The Town of Mount Pleasant will raise additional
revenues if they enact a hotel/motel tax.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7453
2023-2024 Regular Sessions
IN ASSEMBLY
May 23, 2023
___________
Introduced by M. of A. SHIMSKY -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend chapter 372 of the laws of 2020, relating to authorizing
the town of Mount Pleasant to adopt a local law to impose a
hotel/motel occupancy tax for hotels not located in a village, in
relation to extending the expiration thereof
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 372 of the laws of 2020, amending the
2 tax law relating to authorizing the town of Mount Pleasant to adopt a
3 local law to impose a hotel/motel occupancy tax for hotels not located
4 in a village, is amended to read as follows:
5 § 2. This act shall take effect immediately, and shall expire and be
6 deemed repealed September 1, [2023] 2025.
7 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11617-01-3
