Authorizes the county of Delaware to impose a tax on hotel and motel occupancy of up to two percent of the charge therefor

BILL NUMBER:S5075

Title of bill

An act to amend the tax law, in relation to authorizing the county of Delaware to establish hotel and motel taxes

Purpose or general idea of bill

To authorize the county of Delaware to enact, at local option, a room occupancy tax on transient room rentals.

Summary of specific provisions

Section 1 amends the tax law by adding a new section, 1202-cc, (1) providing authorization for Delaware County to impose a tax of up to two percent on hotel and motel room rentals; (2) designates official(s) for the collection and administration of said tax, person(s) liable for payment, recipients and method of collection; (3) provides an exemption from taxation to government entities, religious, charitable and educational organizations and organizations for the prevention of cruelty to children or animals; (4) provides for a process of review in accordance with civil practice law and rules; and (5) designates that revenues from such tax be paid to the treasury of Delaware County to be credited to and deposited into the general fund. Section 2 provides the effective date.

Justification

Pursuant to Delaware County Board of Supervisors' Resolution No. 79, this bill would grant Delaware County the home rule authority to enact a "bed tax" on hotel and motel room rentals. Due to limitations on economic development options in Delaware County imposed by New York City watershed rules and regulations, it is believed by the county board that a dedicated bed tax revenue stream would further the vital promotion of tourism in Delaware County.

Prior legislative history

S.7277/A.9616 2013-14

Fiscal implications

None to the State of New York

Effective date

Immediate. The county will be required to enact its own local law.