BILL NUMBER: S8800
SPONSOR: MAYER
 
TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the city of White Plains to impose an occupancy tax
 
PURPOSE OF BILL:
The purpose of this bill is to extend the authority of the city of White
Plains to impose a room occupancy tax for the three-year period expiring
December 31, 2027.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends subdivision 10 of section 1202-aa of the tax law, as
amended by chapter 502 of the laws of 2021, to extend the authority of
the city of White Plains to enact such a tax for a three-year period
expiring December 31, 2027.
Section 2 sets the effective date.
 
JUSTIFICATION:
The city of White Plains seeks to enact a local law to continue the
authority granted in 2009 to impose a 3% daily room occupancy tax upon
any hotel, motel, or similar place in the city. The occupancy tax is a
non-resident tax which has lessened the burden of the real property tax
on residents and has assisted the city in remaining within the state's
2% property tax cap.
 
PRIOR LEGISLATIVE HISTORY:
A3123/S1086 - Chapter 95 of the Laws of 2009
A10513/S7510 - Chapter 355 of the Laws of 2012
A5138/S3303 - Chapter 18 of the Laws of 2015
A9534/S7417 - Chapter 66 of the Laws of 2018
A5795/S1558 - Chapter 502 of the Laws of 2021
 
FISCAL IMPLICATIONS:
The city of White Plains received $875,487 in revenues from this tax in
the fiscal year ending June 30, 2020 and anticipates receiving approxi-
mately $1.2 million in revenues for each of the three years covered by
this bill.
None to the State.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S8800: 1202-aa tax law, 1202-aa(10) tax law