|SAME AS||No Same As|
|Amd §1202-t, Tax L|
|Relates to hotel and motel taxes in Ontario county; includes cottages, apartments and condominiums in the definition of hotel or motel.|
|03/29/2017||referred to ways and means|
|04/06/2017||amend and recommit to ways and means|
|04/06/2017||print number 7002a|
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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: A7002A SPONSOR: Kolb
TITLE OF BILL: An act to amend the tax law, in relation to hotel and motel taxes in Ontario county   PURPOSE: Authorizes the county of Ontario to impose an occupancy tax on facili- ties with three units or less, including cottages, apartments and condo- miniums and would allow the county to increase the percent of occupancy tax revenue allotted for the cost of administering the tax from 5% to 15%.   SUMMARY OF PROVISIONS: Section 1 amends subdivision 1 of section 1202-t of the tax law by removing the exemption for facilities with three units or less and including cottages, apartments and condominiums. Section 1 also amends subdivision 9 of section 1202-t of the tax law, extending authorized use of the occupancy tax revenue to include programs to improve infrastructure related to tourism, the development and operation of parks, recreational facilities and tourist attractions, and to maintain and enhance water resources in Ontario County. Further, this section authorizes Ontario County to allocate up to 15% of the revenue generated by an occupancy tax for the cost of administering the tax. Section 2 provides the effective date.   JUSTIFICATION: The local hotel/motel tax in Ontario County has not been updated since original enactment in 2002. The Ontario County Board of Supervisors, by Resolution No. 103-2017, adopted February 16, 2017, has requested legis- lation to be introduced in the State Legislature to grant Ontario County the ability to eliminate the occupancy tax exemption for facilities with three units or less. Further, the County requested the increase from 5% to 15% from revenues collected to administer the tax. Ontario County has requested this legislation based on the recommendation from The County Four Seasons Local Development Corporation, d.b.a. A Finger Lakes Visi- tors Connection.   LEGISLATIVE HISTORY: New bill.   FISCAL IMPLICATIONS: None to the State.   EFFECTIVE DATE: This act shall take effect immediately.
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STATE OF NEW YORK ________________________________________________________________________ 7002--A 2017-2018 Regular Sessions IN ASSEMBLY March 29, 2017 ___________ Introduced by M. of A. KOLB -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to hotel and motel taxes in Ontario county The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivisions 1 and 9 of section 1202-t of the tax law, as 2 added by chapter 270 of the laws of 2002, are amended to read as 3 follows: 4 (1) Notwithstanding any other provisions of law to the contrary, the 5 county of Ontario is hereby authorized and empowered to adopt and amend 6 local laws imposing in such county a tax, in addition to any other tax 7 authorized and imposed pursuant to this article, such as the legislature 8 has or would have the power and authority to impose upon persons occupy- 9 ing hotel or motel rooms in such county. For the purposes of this 10 section, the term "hotel" or "motel" shall mean and include any facility 11 providing lodging on an overnight basis, and shall include cottages, 12 apartments, condominiums and those facilities designated and commonly 13 known as "bed and breakfast" and "tourist" facilities. [ Such tax shall14 not be applicable to a facility having three rentable units or less.] 15 The rates of such tax shall not exceed three percent of the per diem 16 rental rate for each room, provided however, that such tax shall not be 17 applicable to a permanent resident of a hotel or motel. For the purposes 18 of this section the term "permanent resident" shall mean a person occu- 19 pying any room or rooms in a hotel or motel for at least thirty consec- 20 utive days. 21 (9) All revenues resulting from the imposition of the tax under the 22 local laws shall be paid into the treasury of Ontario county and shall 23 be credited to and deposited in the general fund of such county and 24 shall be available thereafter for the promotion of tourism and tourist EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10527-02-7A. 7002--A 2 1 attractions in Ontario county and other directly related and supporting 2 activities including, but not limited to, programs to improve infras- 3 tructures related to tourism; to develop, operate and maintain parks, 4 recreational facilities, and tourist attractions; to maintain and 5 enhance water resources of Ontario county, including lakes and tributary 6 streams; and for environmental conservation; and that not more than 7 [ five] fifteen percent of such revenue shall be used for the cost of 8 administering such tax. Such promotion may be carried out by an appro- 9 priate organization or organizations as designated by the Ontario county 10 board of supervisors. 11 § 2. This act shall take effect immediately.