Authorizes the town of Greenburgh or the village therein to adopt a local law to impose a 3% hotel/motel occupancy tax; allocates 1/3 of tax revenue to school district

BILL NUMBER:S2846

Title of bill

An act to amend the tax law, in relation to authorizing the town of Greenburgh to adopt a local law to impose a hotel/motel occupancy tax for hotels not located in a village; authorizing villages in the town of Greenburgh to adopt a local law to impose a hotel/motel occupancy tax in such villages

Purpose or general idea of bill

This legislation authorizes the Town of Greenburgh, and the villages within the Town of Greenburgh, Westchester County to impose a hotel or motel occupancy tax not to exceed three percent in order to gain revenue. This legislation also requires that 1% of collected hotel/motel tax be allocated to the school district or districts located in such town or village.

Summary of specific provisions

Section 1 of the bill amends the tax law by adding a new Section 1202-cc to authorize and empower the town of Greenburgh and each village in such town to adopt and amend local laws imposing in such town a tax to impose upon persons occupying any room for hire in any hotel. This section also sets forth the definition of the term hotel and the maximum amount of such tax.

This section also sets forth the method for which such tax is collected and administered; states that such local laws may provide that any taxes imposed shall be paid by the person liable therefore to the owner of the room for hire in the hotel or other similar place of public accommodation; allows the local laws to provide for the filing of returns and the payment of the taxes on a monthly basis or on the basis of any longer or shorter period of time; sets forth which entities such imposition of tax shall be prohibited. Furthermore, the bill sets forth the provisions that allow for a review for error, illegality or unconstitutionality of the amount of any tax payable under this legislation; sets forth the provision for which the imposition of this tax authorized shall be paid into the treasury of the town of Greenburgh and the villages within the town, the county of Westchester and shall be credited to and deposited in the general fund of the town and thereafter shall be allocated at the discretion of the board of legislators of the town of Greenburgh and the trustees of the villages within such town.

The legislation requires the board of legislators of the town of Greenburgh or of the village therein, to allocated 1% of such revenues to the school district or districts within and sets forth the method for which the 1% shall be allocated to the school districts.

Section 2 is the effective date.

Justification

During these difficult economic times, localities and school districts are searching for revenue to continue to provide services residents rely upon, without having to increase property taxes and burden the taxpayer. This legislation will assist the town of Greenburgh, its villages therein as well as the school districts with that goal.

Fiscal implications

None to the State.

Legislative history

2010 - S.6651-B (Died - 3rd Reading)

Effective date

This act shall take effect immediately.