BILL NUMBER: S9107
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend chapter 283 of the laws of 2023, amending the tax law
relating to authorizing the town of Cornwall to impose a hotel and motel
tax, in relation to the effectiveness thereof
 
PURPOSE OR GENERAL IDEA OF BILL:
Extends the authorization of the town of Cornwall in Orange County to
impose a hotel and motel tax.
 
SUMMARY OF PROVISIONS:
Section 1: Amends section 2 of chapter 283 of the laws of 2023, amending
the tax law relating to authorizing the town of Cornwall to impose a
hotel and motel tax.
Section 2: Sets effective date.
 
JUSTIFICATION:
This legislation would allow the town of Cornwall to continue 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 adminis-
tration of local taxes if authorized by the State legislature. The town
of Cornwall has requested special legislation that will enable them to
continue to collect a hotel and motel tax in an effort to raise addi-
tional revenue for the town.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the state.
 
EFFECTIVE DATE:
This act shall take effect immediately.