STATE OF NEW YORK
________________________________________________________________________
8169
2015-2016 Regular Sessions
IN ASSEMBLY
June 10, 2015
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Introduced by M. of A. BARCLAY, OAKS -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to hotel or motel tax in the
county of Oswego
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-h of the tax law, as added by
2 chapter 404 of the laws of 1988, is amended to read as follows:
3 (1) Notwithstanding any other provisions of law to the contrary, the
4 county of Oswego 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 tourist home, inn, hotel or motel rooms in such county. The rates of
9 such tax shall be [three] four percent of the per diem rental rate for
10 each room provided, however, such tax shall not be applicable to a
11 permanent resident of such tourist home, inn, hotel or motel or to rooms
12 in such lodging facilities having less than six rentable units.
13 § 2. This act shall take effect on the first of January next succeed-
14 ing the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10289-01-5
