BILL NUMBER: S9253
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the county of
Columbia to establish hotel and motel taxes
 
PURPOSE:
To authorize Columbia County to impose an occupancy tax at a rate of
four percent.
 
SUMMARY OF PROVISIONS:
Section 1 adds a new section 1202-jj to the Tax Law, which will author-
ize and empower the Columbia County to adopt and amend local laws impos-
ing a tax of up to 4% upon persons occupying hotel or motel rooms in
such county.
Section 2 establishes the effective date.
 
JUSTIFICATION:
The Board of Supervisors of Columbia County adopted resolution no.
184-2024 on April 10, 2024, requesting that the New York. State Legisla-
ture introduce and pass legislation authorizing the county to impose an
occupancy tax of four percent.
 
FISCAL IMPLICATIONS:
None to the State.
 
LOCAL FISCAL IMPLICATIONS:
The county will collect additional revenue.
 
EFFECTIVE DATE:
This act shall take effect immediately.