BILL NUMBER: S5783
SPONSOR: MAYER
 
TITLE OF BILL:
An act to amend the tax law, in relation to making technical changes;
and to amend chapter 507 of the laws of 2016, relating to the imposition
of an occupancy tax in the village of Harrison, in relation to extending
the effectiveness thereof
 
PURPOSE OF BILL:
The purpose of this bill is to extend by two years the authorization for
the Village of Harrison to have a room occupancy tax not to exceed 3%.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 renumbers the relevant section of tax law.
Section 2 extends from September 1, 2025 to September 1, 2027 the
authorization for the Village of Harrison to have a room occupancy tax.
Section 3 sets the effective date.
 
JUSTIFICATION:
The village of Harrison seeks the continued authority to impose a 3%
daily room tax on any room in a hotel, motel, or similar place. This tax
raises revenues to support municipal expenses while staying within the
property tax cap. Initially granted by Chapter 507 of the Laws of 2016
this bill would again extend the expiration date of this authority.
 
PRIOR LEGISLATIVE HISTORY:
2022: Ch. 423
2019: Ch. 205
2016: Ch. 507
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.