NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7316
SPONSOR: Crouch TITLE OF BILL: An act to amend the tax law, in relation to authoriz-
ing the county of Delaware to establish hotel and motel taxes
PURPOSE OR GENERAL IDEA OF BILL: To authorize the county of Delaware
to enact, at local option, a room occupancy tax on transient room
rentals.
SUMMARY OF SPECIFIC PROVISIONS: Section 1 amends the tax law by adding
a new section, 1202-cc, (1) providing authorization for Delaware County
to impose a tax of up to two percent on hotel and motel room rentals;
(2) designates official(s) for the collection and administration of said
tax, person(s) liable for payment, recipients and method of collection;
(3) provides an exemption from taxation to government entities, reli-
gious, charitable and educational organizations and organization for the
prevention of cruelty to children or animals; (4) provides for a process
of review in accordance with civil practice law and rules; and (5)
designates that revenues from such tax be paid to the treasury of Dela-
ware County to be credited to and deposited into the general fund.
Section 2 provides the effective date.
JUSTIFICATION: Pursuant to Delaware County Board of Supervisors'
Resolution No. 79, this bill would grant Delaware County the home rule
authority to enact a "bed tax" on hotel and motel room rentals. Due to
limitations on economic development options in Delaware County imposed
by New York City watershed rules and regulations, it is believed by the
county board that a dedicated bed tax revenue stream would further the
vital promotion of tourism in Delaware County.
PRIOR LEGISLATIVE HISTORY: S.7277/A.9616 2013-14
FISCAL IMPLICATIONS: None to the State of New York
EFFECTIVE DATE: Immediate. The county will be required to enact its
own local law.
