STATE OF NEW YORK
________________________________________________________________________
5451
2019-2020 Regular Sessions
IN SENATE
May 1, 2019
___________
Introduced by Sen. LITTLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to increasing hotel and motel
taxes in the county of Essex
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The closing paragraph of subdivision 1 of section 1202-s of
2 the tax law, as added by section 1 of part T of chapter 406 of the laws
3 of 1999, is amended to read as follows:
4 The rates of such tax shall not exceed [three] five percent of the per
5 diem rental rate for each room, provided however, that such tax shall
6 not be applicable to a permanent resident of a hotel or motel. For the
7 purposes of this section the term "permanent resident" shall mean a
8 person occupying any room or rooms in a hotel or motel for at least
9 thirty consecutive days.
10 § 2. This act shall take effect January 1, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11371-01-9