BILL NUMBER: S7836
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Highlands to impose a hotel and motel tax; and providing for the repeal
of such provisions upon expiration thereof
 
PURPOSE:
This legislation authorizes the town of Highlands 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-iii, in
relation to the imposition of a hotel and motel tax in the town of High-
lands.
Section 2: Sets effective date.
 
JUSTIFICATION:
This legislation would allow the town of Highlands 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 High-
lands 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 and shall expire and be deemed
repealed 2 years after such date.