Authorizes the county of Albany to levy hotel and motel taxes on short-term rentals; expands the definitions of hotel and motel to include any facility consisting of rentable units that provides lodging on an overnight basis.
STATE OF NEW YORK
________________________________________________________________________
10075
IN ASSEMBLY
May 3, 2024
___________
Introduced by M. of A. FAHY, McDONALD -- read once and referred to the
Committee on Ways and Means
AN ACT to amend chapter 693 of the laws of 1980, enabling the county of
Albany to impose and collect taxes on occupancy of hotel or motel
rooms in Albany county, in relation to the applicability thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 1 of chapter 693 of the laws of
2 1980, enabling the county of Albany to impose and collect taxes on occu-
3 pancy of hotel or motel rooms in Albany county, as amended by chapter
4 105 of the laws of 2009, is amended to read as follows:
5 (1) Notwithstanding any other provisions of law to the contrary, the
6 county of Albany is hereby authorized and empowered to adopt and amend
7 local laws imposing in such county a tax in addition to any tax author-
8 ized and imposed pursuant to article twenty-nine of the tax law such as
9 the legislature has or would have the power and authority to impose on
10 persons occupying hotel or motel rooms in such county. For purposes of
11 this section, the term "hotel" or "motel" shall mean and include any
12 facility consisting of rentable units that provides lodging on an over-
13 night basis, to be known as a "short-term rental". The rates of such tax
14 imposed upon persons occupying hotel or motel rooms shall be six percent
15 of the per diem rental rate charged to occupants for each room,
16 provided, however, such tax shall not be applicable to a permanent resi-
17 dent of a hotel or motel. The rates of such tax imposed upon persons
18 occupying short-term rentals shall be six percent of the per diem rental
19 rate charged to occupants for each room, provided, however, such tax
20 shall not be applicable to a permanent resident of such short-term
21 rental. For the purposes of this section the term "permanent resident"
22 shall mean a person occupying any room or rooms in a hotel or motel or
23 short-term rental for at least thirty consecutive days.
24 § 2. This act shall take effect on the one hundred eightieth day after
25 it shall have become a law; provided, however, that the amendments to
26 subdivision 1 of section 1 of chapter 693 of the laws of 1980 made by
27 section one of this act shall not affect the repeal of such subdivision
28 and shall be deemed repealed therewith.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15418-01-4
