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NY S08354
Bill
Status
6/25/2010
Primary Sponsor
William Larkin
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AI Summary
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Authorizes the town of Woodbury, Orange County to adopt local laws imposing a hotel and motel occupancy tax of up to 5 percent of the per diem rental rate per room.
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Defines taxable facilities as any lodging providing overnight accommodations, including hotels, motels, bed and breakfasts, and tourist facilities, but exempts permanent residents occupying a room for at least 90 consecutive days.
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Exempts from taxation occupancies by the State of New York, United States federal government, and certain tax-exempt religious, charitable, and educational organizations.
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Permits the town's chief fiscal officer to collect the tax monthly or on other periodic schedules, with hotel/motel owners responsible for collection and having the same remedies for nonpayment as for unpaid rent.
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Tax revenues deposit into the town's general fund for any lawful purpose; allows court review of tax determinations within 30 days under Article 78 of the Civil Practice Law and Rules; the law expires and is repealed 3 years after enactment.
Legislative Description
Authorizes the town of Woodbury, Orange county, to impose, by local law, a tax on hotel and motel occupancy of up to five percent of the per diem rental rate therefor; sets procedures for collection, enforcement, and adjudication; provides for deposit of revenues into the general fund of the town and their application to any lawful purpose; provides for the repeal of such provisions upon expiration thereof.
Last Action
REFERRED TO RULES
6/25/2010