NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7372
SPONSOR: Paulin TITLE OF BILL:
An act to amend chapter 505 of the laws of 2016, amending the tax law
relating to the imposition of an occupancy tax in the village of Tucka-
hoe, in relation to extending the effectiveness thereof
PURPOSE OF BILL:
To extend the expiration date of chapter 505 of the laws of 2016, which
authorizes the Village of Tuckahoe to enact a room occupancy tax not to
exceed 3%.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Extends the authority of the Village of Tuckahoe to enact a
room occupancy tax not exceeding 3%, as authorized by chapter 505 of the
laws of 2016, to September 1, 2027.
Section 2 sets the effective date.
JUSTIFICATION:
Chapter 505 of the laws of 2016 granted the Village of Tuckahoe the
ability to impose a 3% daily room tax on any room in a hotel, motel, or
similar place of public accommodation. This tax has helped raise reven-
ues to support municipal expenses. The law is set to expire on September
1, 2025 and this legislation will extend the expiration date to Septem-
ber 1, 2027.
PRIOR LEGISLATIVE HISTORY:
2022: S8042/A9089; L2022, ch.409
2019: S5082/A6473; L2019, ch.210
2016: S7153/A9690; L 2016, ch. 505
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
7372
2025-2026 Regular Sessions
IN ASSEMBLY
March 25, 2025
___________
Introduced by M. of A. PAULIN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend chapter 505 of the laws of 2016, amending the tax law
relating to the imposition of an occupancy tax in the village of Tuck-
ahoe, 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 2 of chapter 505 of the laws of 2016, amending the
2 tax law relating to the imposition of an occupancy tax in the village of
3 Tuckahoe, as amended by chapter 409 of the laws of 2022, is amended to
4 read as follows:
5 § 2. This act shall take effect immediately and shall expire and be
6 deemed repealed September 1, [2025] 2027.
7 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10908-01-5
