Senate Bill S724

2015-2016 Legislative Session

Imposes an occupancy tax in the town of North Castle

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • 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

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2015-S724 (ACTIVE) - Details

See Assembly Version of this Bill:
A217
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §1202-x, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5063
2013-2014: S4549, A6828

2015-S724 (ACTIVE) - Summary

Imposes an occupancy tax in the town of North Castle.

2015-S724 (ACTIVE) - Sponsor Memo

2015-S724 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   724

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen. LATIMER -- 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 the imposition of  an  occu-
  pancy tax in the town of North Castle; and providing for the repeal of
  such provisions upon expiration thereof

  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-x  to
read as follows:
  S 1202-X. OCCUPANCY TAX IN THE TOWN OF NORTH CASTLE. (1) NOTWITHSTAND-
ING  ANY  OTHER  PROVISION  OF  LAW  TO  THE CONTRARY, THE TOWN OF NORTH
CASTLE, IN THE COUNTY OF WESTCHESTER, IS HEREBY AUTHORIZED AND EMPOWERED
TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN A TAX,  IN  ADDITION
TO  ANY  OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH
AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY  TO  IMPOSE
UPON  PERSONS OCCUPYING ANY ROOM FOR HIRE IN ANY HOTEL. FOR THE PURPOSES
OF THIS SECTION, THE TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF IT
WHICH IS REGULARLY USED AND KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS.
THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL,  A  MOTEL  OR  A  BOARDING
HOUSE,  WHETHER OR NOT MEALS ARE SERVED.  THE RATE OF SUCH TAX SHALL NOT
EXCEED THREE PERCENT OF THE PER DIEM RENTAL RATE FOR EACH  ROOM  WHETHER
SUCH ROOM IS RENTED ON A DAILY OR LONGER BASIS.
  (2)  SUCH  TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
OFFICER OF THE TOWN OF NORTH CASTLE BY SUCH MEANS AND IN SUCH MANNER  AS
OTHER  TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFICER OR
AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
  (3) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL  BE  PAID
BY  THE  PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE IN THE
TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE  OF  PUBLIC

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

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