BILL NUMBER: S10602
SPONSOR: MARTINS
 
TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the city of Glen
Cove to impose a hotel and motel tax
 
PURPOSE OR GENERAL IDEA OF BILL:
This bill authorizes the city of Glen Cove to impose a hotel and motel
tax.
 
SUMMARY OF PROVISIONS:
Section 1: adds new section 1202-000. The city of Glen Cove, Nassau
County, is hereby authorized and empowered to adopt and amend local laws
imposing in such city a tax, in addition to any other tax authorized and
imposed such as the legislature has or would have the power and authori-
ty to impose upon persons occupying hotel or motel rooms in such city.
The rates of such tax shall not exceed four percent of the per diem
rental rate for each room, provided however, that such tax shall not be
applicable to a permanent resident of a hotel or motel.
Section 2: This act shall take effect immediately.
 
JUSTIFICATION:
The legislation provides the city of Glen Cove in the county of Nassau,
Long Island with a new revenue source by authorizing a hotel and motel
occupancy tax not to exceed four percent. This bill is intended to
offset costs to the city connected to visitors. The benefit of this
legislation would be to raise revenue without increasing taxes on resi-
dents. This bill would allow the city to benefit from its growing short-
term rental market.
 
PRIOR LEGISLATIVE HISTORY:
New Bill
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
None
 
EFFECTIVE DATE:
This act shall take effect immediately