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A07002 Summary:

A07002 Actions:

A07002 Memo:

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.

A07002 Text:

 
                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 shall
    14  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.
                                                                   LBD10527-02-7
        A. 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.