NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7323A
SPONSOR: Carroll P TITLE OF BILL:
An act to amend the tax law, in relation to making technical changes;
and to amend chapter 469 of the laws of 2022, relating to authorizing
the imposition of an occupancy tax in the village of Nyack, in relation
to extending the effectiveness thereof
PURPOSE OR GENERAL IDEA OF BILL:
This bill would extend authorization for the Village of Nyack to impose
an occupancy tax.
SUMMARY OF PROVISIONS:
Section one of the bill renumbers section 1202-hh of the tax law.
Section two extends the effectiveness of Nyack's authorization to impose
an occupancy tax to December 31, 2027.
Section three relates to the effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION:
Amended version changes expiration from 2028 to 2027.
JUSTIFICATION:
Legislation passed in 2022 authorized Nyack to impose an occupancy tax
following a request by the Village Board and the Mayor. As this authori-
zation is set to expire this year, this bill would permit the village to
continue to impose such occupancy tax.
PRIOR LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7323--A
2025-2026 Regular Sessions
IN ASSEMBLY
March 25, 2025
___________
Introduced by M. of A. P. CARROLL -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to making technical changes;
and to amend chapter 469 of the laws of 2022, relating to authorizing
the imposition of an occupancy tax in the village of Nyack, in
relation to extending the effectiveness thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1202-hh of the tax law, as added by chapter 469 of
2 the laws of 2022, is renumbered section 1202-hh-2.
3 § 2. Section 2 of chapter 469 of the laws of 2022, relating to author-
4 izing the imposition of an occupancy tax in the village of Nyack, is
5 amended to read as follows:
6 § 2. This act shall take effect immediately and shall expire December
7 31, [2025] 2027, when upon such date the provisions of this act shall be
8 deemed repealed.
9 § 3. This act shall take effect immediately; provided, however, that
10 the amendments to section 1202-hh of the tax law made by section one of
11 this act shall not affect the repeal of such section and shall be deemed
12 repealed therewith.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10928-02-5
