Increases the occupancy tax rate authorized in the city of Yonkers from 3 to 5 7/8ths; extends the effectiveness of the occupancy tax imposed in the city of Yonkers to September 1, 2027.
STATE OF NEW YORK
________________________________________________________________________
9550--A
R. R. 60
IN ASSEMBLY
March 20, 2024
___________
Introduced by M. of A. PRETLOW -- read once and referred to the Commit-
tee on Ways and Means -- reported and referred to the Committee on
Rules -- ordered to a third reading -- amended on the special order of
third reading, ordered reprinted as amended, retaining its place on
the special order of third reading
AN ACT to amend the tax law, in relation to increasing the occupancy tax
rate authorized in the city of Yonkers; and to amend chapter 62 of the
laws of 2015 amending the tax law relating to the imposition of an
occupancy tax in the city of Yonkers, in relation to extending the
effectiveness thereof
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-x of the tax law, as added by
2 chapter 62 of the laws of 2015, is amended to read as follows:
3 (1) Notwithstanding any other provision of law to the contrary, the
4 city of Yonkers, in the county of Westchester, is hereby authorized and
5 empowered to adopt and amend local laws imposing in such city a tax, in
6 addition to any other tax authorized and imposed pursuant to this arti-
7 cle, such as the legislature has or would have the power and authority
8 to impose upon persons occupying any room for hire in any hotel. For the
9 purposes of this section, the term "hotel" shall mean a building or
10 portion of it which is regularly used and kept open as such for the
11 lodging of guests. The term "hotel" includes an apartment hotel, a
12 motel or a boarding house, whether or not meals are served. The rate of
13 such tax shall not exceed [three] five and seven-eighths percent of the
14 per diem rental rate for each room whether such room is rented on a
15 daily or longer basis.
16 § 2. Section 2 of chapter 62 of the laws of 2015 amending the tax law
17 relating to the imposition of an occupancy tax in the city of Yonkers,
18 as amended by chapter 224 of the laws of 2021, is amended to read as
19 follows:
20 § 2. This act shall take effect immediately and shall expire and be
21 deemed repealed September 1, [2024] 2027.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08345-05-4
A. 9550--A 2
1 § 3. This act shall take effect immediately; provided, however, that
2 the amendments to subdivision 1 of section 1202-x of the tax law, made
3 by section one of this act, shall not affect the repeal of such section
4 and shall be deemed repealed therewith.
