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NY A09616
Bill
Status
6/19/2014
Primary Sponsor
Clifford Crouch
Click for details
AI Summary
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Delaware County is authorized to adopt local laws imposing a tax on hotel and motel room occupancy, not to exceed 2 percent of the per diem rental rate.
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Tax does not apply to permanent residents, defined as persons occupying a room for at least 30 consecutive days.
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"Hotel" and "motel" definitions include bed and breakfast facilities and tourist facilities providing overnight lodging.
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Tax is exempt for transactions involving the State of New York, United States, and organizations organized exclusively for religious, charitable, or educational purposes.
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Tax revenues must be deposited into Delaware County's general fund, and each local law enacting the tax may remain in effect for no longer than three years from its effective date.
Legislative Description
Authorizes the county of Delaware to impose a tax on hotel and motel occupancy of up to two percent of the charge therefor.
Last Action
REFERRED TO RULES
6/19/2014