BILL NUMBER: S9862A
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Minisink 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 Minisink 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-uuu, in
relation to the imposition of a hotel and motel tax in the Town of Mini-
sink.
Section 2: Sets effective date.
 
JUSTIFICATION:
This legislation would allow the Town of Minisink 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 Mini-
sink 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.