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S06896 Summary:

BILL NOS06896
 
SAME ASSAME AS A07200
 
SPONSORHINCHEY
 
COSPNSR
 
MLTSPNSR
 
Amd 1202-l, Tax L
 
Relates to hotel and motel taxes in Ulster county and to the deposit of revenue resulting from the imposition of such tax.
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S06896 Actions:

BILL NOS06896
 
05/15/2023REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
06/08/2023COMMITTEE DISCHARGED AND COMMITTED TO RULES
06/08/2023ORDERED TO THIRD READING CAL.1767
06/08/2023SUBSTITUTED BY A7200
 A07200 AMEND= Shrestha
 05/12/2023referred to ways and means
 06/06/2023reported referred to rules
 06/06/2023reported
 06/06/2023rules report cal.604
 06/06/2023ordered to third reading rules cal.604
 06/06/2023home rule request
 06/06/2023passed assembly
 06/06/2023delivered to senate
 06/06/2023REFERRED TO RULES
 06/08/2023SUBSTITUTED FOR S6896
 06/08/20233RD READING CAL.1767
 06/08/2023HOME RULE REQUEST
 06/08/2023PASSED SENATE
 06/08/2023RETURNED TO ASSEMBLY
 11/13/2023delivered to governor
 11/14/2023signed chap.628
 11/14/2023approval memo.19
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S06896 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6896
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                      May 15, 2023
                                       ___________
 
        Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
 
        AN ACT to amend the tax law, in relation to hotel  and  motel  taxes  in
          Ulster county
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1.  Subdivisions 1, 2 and 9 of section 1202-l of the tax  law,
     2  as  added  by  chapter  221  of the laws of 1991, are amended to read as
     3  follows:
     4    (1) Notwithstanding any other provision of law to  the  contrary,  the
     5  county  of  Ulster 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.
    10    For  the  purposes  of this section, the term "hotel" or "motel" shall
    11  mean and include any facility [providing lodging on an  overnight  basis
    12  and shall include those facilities designated and commonly known as "bed
    13  and  breakfast"  and  "tourist" facilities] consisting of rentable units
    14  and providing lodging on an overnight basis.
    15    The rates of such tax imposed upon persons occupying  hotel  or  motel
    16  rooms  shall  not exceed [two] four per cent of the per diem rental rate
    17  for each room, provided, however, such tax shall not be applicable to  a
    18  permanent  resident  of  such  hotel  or  motel.   The rates of such tax
    19  imposed upon persons occupying short-term rentals shall not exceed  four
    20  per  cent  of the per diem rental rate for each room, provided, however,
    21  such tax shall not be applicable to a permanent resident of such  short-
    22  term  rental. For the purposes of this section the term "permanent resi-
    23  dent" shall mean a person occupying any room or  rooms  in  a  hotel  or
    24  motel or short-term rental for at least ninety consecutive days.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11329-01-3

        S. 6896                             2
 
     1    (2) Such tax may be collected and administered by the [county treasur-
     2  er] commissioner of finance of the county of Ulster by such means and in
     3  such  manner  as other taxes which are now collected and administered by
     4  such officer or as otherwise may be provided by such local law.
     5    (9)  All  revenues resulting from the imposition of the tax authorized
     6  by this section shall be paid into the treasury of the county of  Ulster
     7  and  shall be credited to and deposited in the general fund of the coun-
     8  ty[; and the local law shall provide that ten percent, or no  less  than
     9  one  hundred fifty thousand dollars, whichever is greater, of the reven-
    10  ues generated annually shall be credited to and deposited in  a  special
    11  tourism  and  convention fund and the collections therefrom shall there-
    12  after be allocated by the county legislature of Ulster county  only  for
    13  tourism and convention promotion and development. The funds so allocated
    14  shall  be  used  solely  for the purpose of promoting Ulster county, its
    15  cities,  towns,  villages  and  the  region   in   order   to   increase
    16  convention/trade show and tourist business. The county may contract with
    17  a  not-for-profit  corporation  for  promotional  services to assist the
    18  county in its tourism and conventions promotion and development efforts.
    19  Tourism and conventions promotion  and  development  being  specifically
    20  defined as the placing and purchasing of advertising promoting the coun-
    21  ty, and engaging in such other efforts as are designed to induce tourist
    22  and convention attraction to Ulster county].
    23    § 2. This act shall take effect immediately.
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