STATE OF NEW YORK
________________________________________________________________________
7655
2017-2018 Regular Sessions
IN ASSEMBLY
May 5, 2017
___________
Introduced by M. of A. KOLB, PALMESANO -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing a one percent
increase on hotel and motel taxes in Seneca county
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-o of the tax law, as added by
2 chapter 784 of the laws of 1992, is amended to read as follows:
3 (1) Notwithstanding any other provision of law to the contrary, the
4 county of Seneca 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 legislature
7 has or would have the power and authority to impose upon persons occupy-
8 ing hotel or motel rooms in such county. For the purposes of this
9 section, the term "hotel" or "motel" shall mean and include any facility
10 providing lodging on an overnight basis and shall include those facili-
11 ties designated and commonly known as "vacation rental", "bed and break-
12 fast" and "tourist" facilities.
13 The rates of such tax shall not exceed [three] four 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.
LBD11281-01-7
