BILL NUMBER: S9273
SPONSOR: BRESLIN
 
TITLE OF BILL:
An act to amend chapter 693 of the laws of 1980, enabling the county of
Albany to impose and collect taxes on occupancy of hotel or motel rooms
in Albany county, in relation to the applicability thereof
 
PURPOSE OR GENERAL IDEA OF BILL:
To authorize Albany county to levy hotel and motel taxes on short-term
rentals.
 
SUMMARY OF PROVISIONS:
Section 1 amends subdivision 1 of section 1 of chapter 693 of the laws
of 1980 to include short-term rentals in the facilities to which such
tax shall be applicable.
Section 2 sets the effective date.
 
JUSTIFICATION:
This legislation would ensure that short-term rental units, commonly
rented on Airbnb or other platforms, in Albany County are subject to the
same occupancy tax that hotels and motels pay. This would level the
playing field in the market and provide additional revenue for Albany
County.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.