BILL NUMBER: S4073
SPONSOR: WEBB
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Dickinson to establish hotel and motel taxes; and providing for the
repeal of such provisions upon expiration thereof
 
PURPOSE:
The purpose of this legislation is to authorize the town of Dickinson to
establish an occupancy tax.
 
SUMMARY OF PROVISIONS:
Section 1: The tax law is amended by adding a new section 1202-jj.
Section 2: Establishes the effective date.
 
JUSTIFICATION:
The Town Supervisor and the Town Council have requested home rule legis-
lation which would enable them to establish an occupancy tax of up to 3%
on hotel/motel rooms in the town of Dickinson. The occupancy tax is a
non-resident tax which will lessen the burden of real property tax on
residents and will assist the Town in meeting its financial obligations.
 
LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS:
This legislation will have no fiscal implications for the State. The
bill will impose a 3% Occupancy tax on hotel/motel rooms in the town of
Dickinson.
 
EFFECTIVE DATE:
This act shall take effect immediately and sunset in three years.