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NY A02766
Bill
Status
1/20/2011
Primary Sponsor
Nancy Calhoun
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AI Summary
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Authorizes the Town of Woodbury, Orange County to impose a local tax on hotel and motel room occupancy at a rate not exceeding 5 percent of the per diem rental rate.
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Exempts permanent residents (occupying a room for at least 90 consecutive days) from the tax and excludes tax-exempt entities including state and federal government agencies and religious, charitable, or educational organizations.
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Empowers the town's chief fiscal officer to collect and administer the tax, with hotel and motel owners responsible for collecting payments from guests and liable for remittance, with filing and payment on a monthly or other periodic basis.
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Establishes procedures for tax disputes through Article 78 proceedings in Supreme Court within 30 days of final determination, with provisions for deposit of disputed amounts and surety bonds, and a three-year statute of limitations for assessments.
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Directs all tax revenues to the Town of Woodbury's general fund for any lawful purpose and automatically repeals these provisions three years after the effective date.
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
held for consideration in ways and means
6/19/2012