NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8011
SPONSOR: Jones TITLE OF BILL:
An act to amend the tax law, in relation to increasing the hotel or
motel tax in the county of Clinton
PURPOSE:
To increase from 3 to 5 percent Clinton County's hotel and motel tax
SUMMARY OF PROVISIONS:
Section 1 - Amends section 1202-z of the tax law, increasing Clinton
County's hotel or motel tax from 3 to 5 percent.
Section 2 - Provides effective date
JUSTIFICATION:
This legislation was requested by the Clinton County Legislature.
In its resolution, the legislature states that the additional revenue
would be vital to boost tourism and tourism promotion.
LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
None
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
8011
2025-2026 Regular Sessions
IN ASSEMBLY
April 21, 2025
___________
Introduced by M. of A. JONES -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to increasing the hotel or
motel tax in the county of Clinton
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 1202-z of the tax law, as added by
2 chapter 361 of the laws of 2008, is amended to read as follows:
3 (1) Notwithstanding any other provisions of law to the contrary, the
4 county of Clinton is hereby authorized and empowered to adopt and amend
5 local laws imposing in such county a tax, in addition to any other tax
6 authorized and imposed pursuant to this article such as the county
7 legislature has or would have the power and authority to impose upon
8 persons occupying hotel or motel rooms in such county. For the purposes
9 of this section, the term "hotel" or "motel" shall mean and include any
10 facility providing lodging on an overnight basis and shall include those
11 facilities designated and commonly known as "bed and breakfast" and
12 "tourist" facilities.
13 The rates of such tax shall not exceed [three] five percent of the per
14 diem rental rate for each room, provided however, that such tax shall
15 not be applicable to a permanent resident of a hotel or motel. For the
16 purposes of this section the term "permanent resident" shall mean a
17 person occupying any room or rooms in a hotel or motel for at least
18 thirty consecutive days.
19 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10456-01-5
