Increases the percentage of hotel and motel tax authorized to be collected by the county of Albany from 6% to 6.5%; extends the authority of the county of Albany to impose and collect such tax for an additional three years.
STATE OF NEW YORK
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9077
IN SENATE
April 16, 2024
___________
Introduced by Sen. BRESLIN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend subdivision 1 of section 1 of chapter 693 of the laws of
1980, enabling the county of Albany to impose and collect taxes on
occupancy of hotel or motel rooms in Albany county, in relation to the
amount of tax authorized; and to amend section 3 of chapter 105 of the
laws of 2009, amending chapter 693 of the laws of 1980 enabling the
county of Albany to impose and collect taxes on occupancy of hotel or
motel rooms in Albany county relating to revenues received from the
collection of hotel or motel occupancy taxes, in relation to the
effectiveness thereof
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 1 of chapter 693 of the laws of
2 1980, enabling the county of Albany to impose and collect taxes on occu-
3 pancy of hotel or motel rooms in Albany county, as amended by chapter
4 105 of the laws of 2009, is amended to read as follows:
5 (1) Notwithstanding any other provisions of law to the contrary, the
6 county of Albany is hereby authorized and empowered to adopt and amend
7 local laws imposing in such county a tax in addition to any tax author-
8 ized and imposed pursuant to article twenty-nine of the tax law such as
9 the legislature has or would have the power and authority to impose on
10 persons occupying hotel or motel rooms in such county. The rates of such
11 tax shall be six and one-half percent of the per diem rental rate
12 charged to occupants for each room, provided, however, such tax shall
13 not be applicable to a permanent resident of a hotel or motel. For the
14 purposes of this section the term "permanent resident" shall mean a
15 person occupying any room or rooms in a hotel or motel for at least
16 thirty consecutive days.
17 § 2. Section 3 of chapter 105 of the laws of 2009, amending chapter
18 693 of the laws of 1980 enabling the county of Albany to impose and
19 collect taxes on occupancy of hotel or motel rooms in Albany county
20 relating to revenues received from the collection of hotel or motel
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15150-01-4
S. 9077 2
1 occupancy taxes, as amended by chapter 337 of the laws of 2023, is
2 amended to read as follows:
3 § 3. This act shall take effect upon the adoption by the county of
4 Albany of a local law imposing in such county the additional occupancy
5 tax authorized by this act and shall expire and be deemed repealed
6 December 31, [2024] 2027; provided that Albany county shall notify the
7 legislative bill drafting commission upon the occurrence of the enact-
8 ment of such local law in order that the commission may maintain an
9 accurate and timely effective data base of the official text of the laws
10 of the state of New York in furtherance of effecting the provisions of
11 section 44 of the legislative law and section 70-b of the public offi-
12 cers law.
13 § 3. This act shall take effect immediately; provided, however, that
14 the amendments to subdivision 1 of section 1 of chapter 693 of the laws
15 of 1980, enabling the county of Albany to impose and collect taxes on
16 occupancy of hotel or motel rooms in Albany county, made by section one
17 of this act shall not affect the repeal of such subdivision and shall be
18 deemed repealed therewith.
