STATE OF NEW YORK
________________________________________________________________________
7002--A
2017-2018 Regular Sessions
IN ASSEMBLY
March 29, 2017
___________
Introduced by M. of A. KOLB -- read once and referred to the Committee
on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to hotel and motel taxes in
Ontario county
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivisions 1 and 9 of section 1202-t of the tax law, as
2 added by chapter 270 of the laws of 2002, are amended to read as
3 follows:
4 (1) Notwithstanding any other provisions of law to the contrary, the
5 county of Ontario 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. For the purposes of this
10 section, the term "hotel" or "motel" shall mean and include any facility
11 providing lodging on an overnight basis, and shall include cottages,
12 apartments, condominiums and those facilities designated and commonly
13 known as "bed and breakfast" and "tourist" facilities. [Such tax shall
14 not be applicable to a facility having three rentable units or less.]
15 The rates of such tax shall not exceed three percent of the per diem
16 rental rate for each room, provided however, that such tax shall not be
17 applicable to a permanent resident of a hotel or motel. For the purposes
18 of this section the term "permanent resident" shall mean a person occu-
19 pying any room or rooms in a hotel or motel for at least thirty consec-
20 utive days.
21 (9) All revenues resulting from the imposition of the tax under the
22 local laws shall be paid into the treasury of Ontario county and shall
23 be credited to and deposited in the general fund of such county and
24 shall be available thereafter for the promotion of tourism and tourist
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10527-02-7
A. 7002--A 2
1 attractions in Ontario county and other directly related and supporting
2 activities including, but not limited to, programs to improve infras-
3 tructures related to tourism; to develop, operate and maintain parks,
4 recreational facilities, and tourist attractions; to maintain and
5 enhance water resources of Ontario county, including lakes and tributary
6 streams; and for environmental conservation; and that not more than
7 [five] fifteen percent of such revenue shall be used for the cost of
8 administering such tax. Such promotion may be carried out by an appro-
9 priate organization or organizations as designated by the Ontario county
10 board of supervisors.
11 § 2. This act shall take effect immediately.
