BILL NUMBER: S9374
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Clinton to impose a occupancy tax; and providing for the repeal of such
provisions upon expiration thereof
 
PURPOSE:
The purpose of this bill is to authorize the Town of Clinton to estab-
lish an occupancy tax.
 
SUMMARY OF PROVISIONS:
Section 1: Adds a new Section 1202-11 to the Tax Law, which will author-
ize and empower the Town of Clinton, located in Dutchess County, to
adopt and amend local laws imposing a tax of up to 3% upon persons occu-
pying hotel or motel rooms in such town.
§ 2: Effective date.
 
JUSTIFICATION:
At the request of the municipality, this legislation would allow the
Town of Clinton, located in Dutchess County, to impose an occupancy tax.
The rate of such tax shall not exceed 3% of the daily rate for each
room. This shall include facilities commonly knows as "bed and break-
fast", "conference center", "agricultural event venue", and "tourist"
facilities. 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. This tax would enable to town to
raise additional revenue, allowing them to continue to provide necessary
services without having to increase property tax rates.
 
LEGISLATIVE HISTORY:
New bill
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None to the State. The Town will collect additional revenues
 
EFFECTIVE DATE:
This act shall take effect immediately.