BILL NUMBER: S7542
SPONSOR: ORTT
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing an occupancy tax
in the village of Medina; and providing for the repeal of such
provisions upon expiration thereof
 
PURPOSE:
To authorize the village of Medina (Orleans County) to impose a
hotel/motel occupancy tax of up to two percent
 
SUMMARY OF PROVISIONS:
Section 1 of the bill amends the tax law to add a new Section 1202-z-5
(1) authorizes the village of Medina to adopt and amend local laws
imposing a tax on persons occupying any room in any hotel/motel such
jurisdiction, defines the term hotel, and states that the tax shall not
exceed 2%;
(2) states that the taxes may be collected and administered by the chief
fiscal officer of the village of Medina;
(3-4) sets forth various miscellaneous provisions including that any tax
imposed shall be paid by the person liable therefore to the owner of the
tourist home, hotel, motel or other similar place of accommodation. That
the village of Medina may determine the dates for filing of returns and
the payment of taxes; that certain entities are exempted from such tax;
provisions for a review for error, illegality or unconstitutionality of
any tax;
 
JUSTIFICATION:
This legislation which is at the request of the municipality would
establish a local bed tax of 2%, with this additional revenue assisting
the Orleans County Economic Development Corporation with infrastructure
projects and land development in the Village of Medina, which will
increase economic development and attract new businesses for a growing
tax base within the Village.
 
LEGISLATIVE HISTORY:
S.9714 (2024) - signed chapter 530
 
FISCAL IMPLICATIONS:
None to the State. The village of Medina will raise additional revenues
if they enact a hotel/motel occupancy tax.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire on December 31,
2027, when upon such state the provisions of this act shall be deemed
repealed.