BILL NUMBER: S6047
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the tax law, in relation to the imposition of a hotel
and motel tax in the town of Monroe; and providing for the repeal of
such provisions upon expiration thereof
 
PURPOSE:
This legislation authorizes the Town of Monroe in Orange County to
impose by local law, a tax on hotel and motel occupancy of up to five
percent of the charge.
 
SUMMARY OF PROVISIONS:
Section 1: Amends the Tax Law by adding a new section 1202-kk, in
relation to the imposition of a hotel and motel tax in the Town of
Monroe.
Section 2: Sets effective date and repeal date.
 
JUSTIFICATION:
This legislation would allow the Town of Monroe to impose a 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 Monroe
has requested special legislation which will enable them 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.