NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A10044
SPONSOR: Barrett TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the city of
Hudson to increase hotel and motel taxes
PURPOSE OF THE BILL:
To authorize the City of Hudson to increase the city's hotel and motel
taxes from 4% to 5%.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Authorizes the City of Hudson in Columbia County to adopt and
amend local laws imposing a hotel and motel tax at a rate of 5% of the
per diem rental rate for each room.
Section 2: Establishes the effective date.
JUSTIFICATION:
At the request of the municipality, this legislation would allow the
City of Hudson, located in Columbia County, to amend their hotel and
motel tax to increase the rate from 4% to 5% of the daily rental rate
for each room. Pursuant to the Municipal Home Rule Law, a city may adopt
local laws that relate to the levy and administration of local taxes if
authorized by the State legislature. This tax would enable the city to
raise additional revenue, allowing them to continue to provide necessary
services without having to increase property tax rates.
LEGISLATIVE HISTORY:
New Bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State. The city will collect additional revenues.
EFFECTIVE DATE:
This act shall take effect immediately; provided, however, that the
amendments to subdivision 1 of section 1202-dd of the tax law made by
section one of this act shall not affect the repeal of such subdivision
and shall be deemed to be repealed therewith.
STATE OF NEW YORK
________________________________________________________________________
10044
IN ASSEMBLY
May 2, 2024
___________
Introduced by M. of A. BARRETT -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing the city of
Hudson to increase hotel and motel taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 1202-dd of the tax law, as added
2 by chapter 465 of the laws of 2016, is amended to read as follows:
3 (1) Notwithstanding any other provisions of law to the contrary, the
4 city of Hudson, Columbia county, is hereby authorized and empowered to
5 adopt and amend local laws imposing in such city a tax, in addition to
6 any other tax authorized and imposed pursuant to this article such as
7 the legislature has or would have the power and authority to impose upon
8 persons occupying hotel or motel rooms in such city. For the purposes of
9 this section, the term "hotel" or "motel" shall mean and include any
10 facility or building or portion thereof providing lodging on an over-
11 night basis and shall include facilities designated and commonly known
12 as "bed and breakfast" and "tourist" facilities. The rates of such tax
13 shall not exceed [four] five percent of the per diem rental rate for
14 each room, provided however, that such tax shall not be applicable to a
15 permanent resident of a hotel or motel. For the purposes of this section
16 the term "permanent resident" shall mean a person occupying any room or
17 rooms in a hotel or motel for at least thirty consecutive days.
18 § 2. This act shall take effect immediately; provided, however, that
19 the amendments to subdivision 1 of section 1202-dd of the tax law made
20 by section one of this act shall not affect the repeal of such subdivi-
21 sion and shall be deemed to be repealed therewith.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15358-01-4
