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NY A07134
Bill
Status
6/17/2013
Primary Sponsor
Shelley Mayer
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AI Summary
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Authorizes the City of Yonkers to adopt and enforce a hotel occupancy tax on rooms for hire in hotels, motels, apartment hotels, and boarding houses at a rate not to exceed 3 percent of the daily rental rate.
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Exempts from taxation the State of New York, United States, public corporations, political subdivisions, and organizations operated exclusively for religious, charitable, or educational purposes, as well as permanent residents occupying rooms for at least 30 consecutive days.
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Permits Yonkers' chief fiscal officer to collect and administer the tax, with hotel owners or room rental recipients responsible for collecting the tax from guests as part of rent or charges, with the same remedies for nonpayment as standard rent collection.
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Allows tax determinations to be challenged through Article 78 proceedings in Supreme Court within 30 days, subject to deposit of the tax amount and filing of a surety undertaking, and limits assessments of additional tax to three years from the date of return filing.
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Authorizes each local law imposing the tax for a period not longer than three years from enactment, with revenues deposited in the city's general fund for any lawful purpose; the act expires September 1, 2017.
Legislative Description
Imposes an occupancy tax in the city of Yonkers.
Last Action
REFERRED TO RULES
6/19/2014