BILL NUMBER: S9773
SPONSOR: HARCKHAM
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing an occupancy tax
in the town of Ossining
 
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this legislation is to allow the Town of Ossining, West-
chester County, to levy a hotel occupancy tax not to exceed three
percent.
 
SUMMARY OF PROVISIONS:
Section 1. Adds a new section 1202-jj to the Tax Law, which will author-
ize and empower the Town of Ossining, 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. Establishes the effective date.
 
JUSTIFICATION:
At the request of the Supervisor and Board, the Town of Ossining 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 COVID19 pandemic, it is imperative that property tax
increases be kept minimal. This legislation will help the town receive
additional revenue without imposing an additional burden on taxpayers
while still allowing the town to provide necessary services.
This legislation comes at an ideal time as an Ossining property rich in
history sold earlier this year (2024), and the facility will be operated
by a company whose portfolio, in part, includes the management of hotels
and motels.
 
PRIOR LEGISLATIVE HISTORY:
This is new legislation.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
There are no costs to New York State or any local government, however,
to the contrary this legislation is expected to produce revenue.
 
EFFECTIVE DATE:
This act shall take effect immediately.