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NY S09273
Bill
Status
12/21/2024
Primary Sponsor
Neil Breslin
Click for details
AI Summary
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Expands the definition of "hotel" and "motel" in Albany County's tax law to include any facility providing overnight lodging in rentable units, specifically defining these as "short-term rentals"
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Imposes a six percent tax on the per diem rental rate for short-term rentals in Albany County, matching the existing tax rate on traditional hotel and motel rooms
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Exempts permanent residents (occupying rooms for at least 30 consecutive days) from the tax on both traditional hotels/motels and short-term rentals
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Takes effect 180 days after becoming law, with amendments subject to repeal provisions of the original 1980 law
Legislative Description
Authorizes the county of Albany to levy hotel and motel taxes on short-term rentals; expands the definitions of hotel and motel to include any facility consisting of rentable units that provides lodging on an overnight basis.
Last Action
VETOED MEMO.137
12/21/2024