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Sponsor's memo
BILL NUMBER:S7821
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 specified villages in the towns of Greenburgh and Mount Pleasant to adopt a local law to impose a hotel/motel occupancy tax in such villages
Purpose or general idea of bill
To authorize the Town of Greenburgh (Westchester County) and certain villages within the Town and within the Town of Mount Pleasant in Westchester County to impose a hotel/motel occupancy tax of up to three percent in order to gain revenue and reduce dependence on already high real property taxes.
Summary of specific provisions
Section 1 amends the tax law to add a new Section 1202-cc to:
(a) authorize the town of Greenburgh and each village of Tarrytown, Irvington, Ardsley, Elmsford, Dobbs Ferry. Hastings, and Sleepy Hollow in the town of Greenburgh and Mount Pleasant to adopt and amend local laws imposing a tax on persons occupying any room in any hotel/motel in each such jurisdiction; (b) define the term hotel; (c) set the maximum amount of such tax at 3%; (d) set forth various miscellaneous provisions including: the method for which such tax is to be collected and administered; that any tax imposed shall be paid by the person liable therefore to the owner of the hotel/motel; that such municipalities may determine the dates for filing of returns and the payment of taxes; that certain entities are exempted from such tax; provisions for a review for error, illegality or unconstitutionality of any tax; that taxes collected shall be paid into the treasury of the town of Greenburgh and the respective villages, credited to their general funds, and allocated by the Town Board and the trustees of each village. Each enactment of such local law may provide for imposition of a hotel or a motel tax for a period of time to expire on December 31, 2015.
Section 2 is the effective date.
Justification
Particularly during these difficult economic times, municipalities need additional non-property tax sources of revenue to fund the basic services to keep their communities safe and properly serviced. This legislation will assist the town of Greenburgh and its villages fund necessary services.
Fiscal implications
None to the State.
Legislative history
New bill 2012.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.