Relates to hotel or motel taxes in the county of Oswego; provides that campgrounds shall only be subject to such tax for rentals of spaces that include cabins or trailers furnished by the campground as part of the rental.
STATE OF NEW YORK
________________________________________________________________________
6432--A
2017-2018 Regular Sessions
IN SENATE
May 18, 2017
___________
Introduced by Sen. RITCHIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- 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 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 amended
2 by chapter 224 of the laws of 2015, 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. For purposes
9 of this section, the term "hotel" or "motel" shall mean and include any
10 facility providing lodging on an overnight basis and shall include those
11 facilities designated and commonly known as bed and breakfasts, inns,
12 cabins, cottages, campgrounds and tourist homes. Campgrounds shall only
13 be subject to such a tax for rentals of spaces that include cabins or
14 trailers furnished by the campground as part of the rental. The rates of
15 such tax shall be four percent of the per diem rental rate for each room
16 provided, however, such tax shall not be applicable to a permanent resi-
17 dent of such tourist home, inn, hotel or motel [or to rooms in such
18 lodging facilities having less than six rentable units].
19 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10609-03-7
