Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Aug 13, 2015 |
signed chap.205 |
Aug 03, 2015 |
delivered to governor |
Jun 24, 2015 |
returned to senate passed assembly home rule request ordered to third reading rules cal.735 substituted for a7316 |
Jun 17, 2015 |
referred to ways and means delivered to assembly passed senate ordered to third reading cal.1781 committee discharged and committed to rules |
Apr 30, 2015 |
referred to investigations and government operations |
Senate Bill S5075
Signed By Governor2015-2016 Legislative Session
Sponsored By
(R, C, IP, RFM) Senate District
Archive: Last Bill Status - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
2015-S5075 (ACTIVE) - Details
2015-S5075 (ACTIVE) - Sponsor Memo
BILL NUMBER:S5075 TITLE OF BILL: An act to amend the tax law, in relation to authorizing the county of Delaware to establish hotel and motel taxes PURPOSE OR GENERAL IDEA OF BILL: To authorize the county of Delaware to enact, at local option, a room occupancy tax on transient room rentals. SUMMARY OF SPECIFIC PROVISIONS: Section 1 amends the tax law by adding a new section, 1202-cc, (1) providing authorization for Delaware County to impose a tax of up to two percent on hotel and motel room rentals; (2) designates official(s) for the collection and administration of said tax, person(s) liable for payment, recipients and method of collection; (3) provides an exemption from taxation to government entities, religious, charitable and educational organizations and organizations for the prevention of cruelty to children or animals; (4) provides for a process of review in accordance with civil practice law and rules; and (5) designates that revenues from such tax be paid to the treasury of Delaware County to be credited to and deposited into the general fund. Section 2 provides the effective date. JUSTIFICATION:
2015-S5075 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5075 2015-2016 Regular Sessions I N S E N A T E April 30, 2015 ___________ Introduced by Sen. SEWARD -- 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 authorizing the county of Delaware to establish hotel and motel taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 1202-cc to read as follows: S 1202-CC. HOTEL OR MOTEL TAXES IN DELAWARE COUNTY. (1) NOTWITHSTAND- ING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE COUNTY OF DELAWARE IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOS- ING IN SUCH COUNTY A TAX, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE COUNTY LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH COUNTY. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY PROVID- ING LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES. THE RATES OF SUCH TAX SHALL NOT EXCEED TWO PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM, PROVIDED HOWEVER, THAT SUCH TAX SHALL NOT BE APPLICABLE TO A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF THIS SECTION THE TERM "PERMANENT RESIDENT" SHALL MEAN A PERSON OCCU- PYING ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSEC- UTIVE DAYS. (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COUNTY TREASURER OR OTHER FISCAL OFFICERS OF DELAWARE COUNTY BY SUCH MEANS AND IN SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFICERS OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05095-01-5
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