BILL NUMBER: S7887
SPONSOR: HARCKHAM
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing an occupancy tax
in the town of Cortlandt
 
PURPOSE:
Authorizes the Town of Cortlandt, Westchester County, to levy a hotel
occupancy tax not to exceed three percent.
 
SUMMARY OF PROVISIONS:
Section 1 adds a new section 1202-nnn to the Tax Law, which will author-
ize and empower the Town of Cortlandt, Westchester County, to adopt and
amend local laws imposing a tax on rented hotel rooms, which is not to
exceed 3%. It also defines the term hotel as a building or a portion of
a building that is regularly used for the lodging of guests, and
includes apartment hotels, motels, or boarding houses.
Section 2 states the effective date.
 
JUSTIFICATION:
At the request of the Supervisor and Board, the Town of Cortlandt wishes
to join the likes of other Westchester County towns (Greenburgh, Mount
Pleasant and North Castle) in enacting a hotel occupancy tax.
As many individuals and municipalities face financial hardships, some
intensified by the COVID-19 pandemic, it is imperative that property tax
increases be kept minimal while still allowing towns to provide neces-
sary services.
The timing of this request is optimal as a new hotel is proposed to be
built on Route 6 (Cortlandt Boulevard) near the Bear Mountain Parkway,
and once enacted, this legislation will provide the Town of Cortlandt
with an additional source of revenue.
 
LEGISLATIVE HISTORY:
This is a new bill.
 
FISCAL IMPLICATIONS:
NA.
 
EFFECTIVE DATE:
This act shall take effect immediately.