BILL NUMBER: S1518
SPONSOR: O'MARA
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing an occupancy tax
in the village of Bath, in Steuben county; and providing for the repeal
of such provisions upon expiration thereof
PURPOSE OR GENERAL IDEA OF BILL:
To authorize the Village of Bath (Steuben County) to impose a
hotel/motel occupancy tax up to two percent.
SUMMARY OF PROVISIONS:
Section 1 of the bill amends the tax law to add a new section 1202-z-4.
(1) authorizes the Village of bath to adopt and amend the local law to
imposing a tax on persons occupying any room in any hotel / motel in
such jurisdiction;
(2) allows tax collector to collect such tax;
(3)-(8) that any tax imposed shall be paid by the person liable there-
fore to the owner of the tourist home, hotel, motel or other similar
place of accommodation; the method for which such tax is to be collected
and administered by the chief fiscal officer of the village of Bath;
That the village of Bath may determine the dates for filing of returns
and the payment of taxes; that certain entities are exempted from such
tax; provisions for a review for error, illegality or unconstitutionali-
ty of any tax;
(9) provides that the taxes collected shall be paid into the treasury of
the village of Bath and credited to and deposited into the general fund
of such village;
(10) provides for duration of imposition of hotel / motel tax. Section 2
is the effective date
JUSTIFICATION:
This legislation is at the request of the Village of Bath. The Village
has secured an economic study demonstrating the erosion of the commer-
cial base within the Village and the Village desires to create a source
of funds designated to rejuvenate the commercial base within the Village
PRIOR LEGISLATIVE HISTORY:
2021: S8625
2023: S2251A
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state
EFFECTIVE DATE:
Immediately