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NY A07628
Bill
Status
6/17/2013
Primary Sponsor
James Skoufis
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AI Summary
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Authorizes the town of Woodbury in Orange County to impose a hotel and motel occupancy tax of up to 5 percent of the daily rental rate by adopting local laws.
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Defines "hotel" and "motel" to include bed and breakfast and tourist facilities; exempts permanent residents occupying rooms for at least 90 consecutive days from the tax.
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Allows the town's chief fiscal officer to collect and administer the tax, with hotel and motel owners responsible for collection and having the same enforcement rights as for unpaid rent.
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Exempts from taxation transactions with the State of New York, federal government, and qualifying religious, charitable, or educational organizations per Section 1230 of the tax law.
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Establishes procedures for tax review under Article 78 of civil procedure, refund claims, and assessment limitations; directs all revenues into the town's general fund for any lawful purpose; expires and repeals automatically 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
6/19/2014