BILL NUMBER: S4494A
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend chapter 368 of the laws of 2020, amending the tax law
relating to allowing for the establishment of an occupancy tax in the
city of Port Jervis, in relation to extending the effectiveness thereof
 
PURPOSE:
To extend certain provisions relating to an occupancy tax in the city of
Port Jervis.
 
SUMMARY OF PROVISIONS:
Section 1: Amends section 2 of chapter 368 of the laws of 2020, amending
the tax law, relating to allowing for the establishment of an occupancy
tax in the city of Port Jervis.
Section 2: Sets Effective Date.
 
JUSTIFICATION:
This legislation would allow the city of Port Jervis to extend the expi-
ration date of the currently existing occupancy 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 City of Port Jervis has requested special
legislation that will enable them to extend their ability to collect a
occupancy tax in an effort to raise additional revenue for the city.
 
LEGISLATIVE HISTORY:
New Bill.
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.