BILL NUMBER: S1863A
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend chapter 510 of the laws of 2016, amending the tax law
relating to the imposition of a hotel and motel tax in the town of Wood-
bury, in relation to the effectiveness thereof
 
PURPOSE:
To extend the town of Woodbury's authority to impose a hotel and motel
tax.
 
SUMMARY OF PROVISIONS:
Section 1: Amends section 2 of chapter 510 of the laws of 2016, to
extend the expiration date of the existing hotel and motel tax in the
town of Woodbury.
Section 2: Sets effective date.
 
JUSTIFICATION:
This legislation would allow the town of Woodbury to extend the expira-
tion date of the currently existing hotel and motel tax. The rate of
such tax shall not exceed 5% of the per diem rental rate for each room.
Pursuant to the Municipal Home Rule Law, a town may adopt local laws
that relate to the levy and administration of local taxes if authorized
by the State legislature. The town of Woodbury has requested special
legislation that will enable them to extend their ability to collect a
hotel and motel tax in an effort to raise additional revenue for the
town.
 
LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.