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A05451 Summary:

BILL NOA05451
 
SAME ASSAME AS S04053
 
SPONSOREachus
 
COSPNSR
 
MLTSPNSR
 
Amd §2, Chap 459 of 2022
 
Extends the authority of the village of Highland Falls to impose an occupancy tax.
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A05451 Actions:

BILL NOA05451
 
02/14/2025referred to ways and means
06/16/2025reported referred to rules
06/16/2025reported
06/16/2025rules report cal.788
06/16/2025ordered to third reading rules cal.788
06/16/2025substituted by s4053
 S04053 AMEND= SKOUFIS
 01/31/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
 04/29/20251ST REPORT CAL.812
 04/30/20252ND REPORT CAL.
 05/01/2025ADVANCED TO THIRD READING
 05/27/2025PASSED SENATE
 05/27/2025DELIVERED TO ASSEMBLY
 05/27/2025referred to ways and means
 06/16/2025substituted for a5451
 06/16/2025ordered to third reading rules cal.788
 06/16/2025home rule request
 06/16/2025passed assembly
 06/16/2025returned to senate
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A05451 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A5451
 
SPONSOR: Eachus
  TITLE OF BILL: An act to amend chapter 459 of the laws of 2022, amending the tax law relating to authorizing an occupancy tax in the village of Highland Falls, in relation to the effectiveness thereof   PURPOSE OR GENERAL IDEA OF BILL: To extend the village of Highland Falls' authority to impose a hotel and motel tax.   SUMMARY OF PROVISIONS: Section 1: Amends section 2 of chapter 459 of the laws of 2022, to permit the imposition of a hotel and motel tax in the village of High- land Falls. Section 2: Sets effective date.   JUSTIFICATION: This legislation would allow the village of Highland Falls to impose a hotel and motel tax. The rate of such tax shall not exceed 5% of the per diem rental rate for each room. Pursuant to the Municipal Home Rule Law, a town may adopt local laws that relate to the levy and administration of local taxes if authorized by the State legislature. The village of Highland Falls has requested special legislation that will enable them to collect a hotel and motel tax in an effort to raise additional reven- ue for the town.   PRIOR LEGISLATIVE HISTORY: New bill.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None to the state.   EFFECTIVE DATE: This act shall take effect immediately.
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