NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7477A
SPONSOR: Jacobson TITLE OF BILL:
An act to amend chapter 371 of the laws of 2020 amending the tax law
relating to authorizing the town of Newburgh to impose a hotel and motel
tax, in relation to the effectiveness thereof
PURPOSE OR GENERAL IDEA OF BILL::
To extend the Town of Newburgh's hotel and motel tax for an additional 2
years.
SUMMARY OF PROVISIONS::
Section 1: Extends the authorization for the imposition of a hotel and
motel tax in the Town of Newburgh for an additional 2 years.
Section 2 sets forth the effective date which is immediately.
JUSTIFICATION::
This legislation would allow the Town of Newburgh to continue to impose
a hotel and motel tax.
The rate of such tax shall not exceed 5% of the per diem rental rate for
each room. Pursuant to the Municipal Home Rule Law, a town may adopt
local laws that relate to the levy and administration of local taxes if
authorized by the State legislature.
The Town of Newburgh has requested an extension of this special legis-
lation which will enable them to continue to collect a hotel and motel
tax in an effort to raise additional revenue for the town.
PRIOR LEGISLATIVE HISTORY::
A9155/S7302-A - Signed Chap.371 of the Laws of 2020.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS::
None to the state. The town will continue to collect additional revenue
which will be used to reduce the burden on local taxpayers.
EFFECTIVE DATE::
This act shall take effect immediately and shall be deemed repealed on
December 23, 2025.
STATE OF NEW YORK
________________________________________________________________________
7477--A
2023-2024 Regular Sessions
IN ASSEMBLY
May 24, 2023
___________
Introduced by M. of A. JACOBSON -- read once and referred to the Commit-
tee on Ways and Means -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend chapter 371 of the laws of 2020 amending the tax law
relating to authorizing the town of Newburgh to impose a hotel and
motel tax, 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. Section 2 of chapter 371 of the laws of 2020 amending the
2 tax law relating to authorizing the town of Newburgh to impose a hotel
3 and motel tax is amended to read as follows:
4 § 2. This act shall take effect immediately and shall expire and be
5 deemed repealed [3 years after such date] on December 23, 2025.
6 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11623-03-3
