BILL NUMBER: S7650A
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the village of
Chester to impose a hotel and motel tax; and providing for the repeal of
such provisions upon expiration thereof
 
PURPOSE:
This legislation authorizes the village of Chester 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-hh-2, in
relation to the imposition of a hotel and motel tax in the Village of
Chester.
Section 2: Sets effective date and repeal date.
 
JUSTIFICATION:
This legislation would allow the village of Chester 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
village may adopt local laws that relate to the levy and administration
of local taxes if authorized by the State legislature. The village of
Chester has requested special legislation which will enable them to
collect a hotel and motel tax in an effort to raise additional revenue
for the village.
 
LEGISLATIVE HISTORY:
New Bill
 
FISCAL IMPLICATIONS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed 2 years after such date.