STATE OF NEW YORK ________________________________________________________________________ 6896 2023-2024 Regular Sessions IN SENATE May 15, 2023 ___________ Introduced by Sen. HINCHEY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to hotel and motel taxes in Ulster county The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivisions 1, 2 and 9 of section 1202-l of the tax law, 2 as added by chapter 221 of the laws of 1991, are amended to read as 3 follows: 4 (1) Notwithstanding any other provision of law to the contrary, the 5 county of Ulster is hereby authorized and empowered to adopt and amend 6 local laws imposing in such county a tax, in addition to any other tax 7 authorized and imposed pursuant to this article, such as the legislature 8 has or would have the power and authority to impose upon persons occupy- 9 ing hotel or motel rooms in such county. 10 For the purposes of this section, the term "hotel" or "motel" shall 11 mean and include any facility [providing lodging on an overnight basis 12 and shall include those facilities designated and commonly known as "bed 13 and breakfast" and "tourist" facilities] consisting of rentable units 14 and providing lodging on an overnight basis. 15 The rates of such tax imposed upon persons occupying hotel or motel 16 rooms shall not exceed [two] four per cent of the per diem rental rate 17 for each room, provided, however, such tax shall not be applicable to a 18 permanent resident of such hotel or motel. The rates of such tax 19 imposed upon persons occupying short-term rentals shall not exceed four 20 per cent of the per diem rental rate for each room, provided, however, 21 such tax shall not be applicable to a permanent resident of such short- 22 term rental. For the purposes of this section the term "permanent resi- 23 dent" shall mean a person occupying any room or rooms in a hotel or 24 motel or short-term rental for at least ninety consecutive days. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11329-01-3
S. 6896 2 1 (2) Such tax may be collected and administered by the [county treasur- 2 er] commissioner of finance of the county of Ulster by such means and in 3 such manner as other taxes which are now collected and administered by 4 such officer or as otherwise may be provided by such local law. 5 (9) All revenues resulting from the imposition of the tax authorized 6 by this section shall be paid into the treasury of the county of Ulster 7 and shall be credited to and deposited in the general fund of the coun- 8 ty[; and the local law shall provide that ten percent, or no less than 9 one hundred fifty thousand dollars, whichever is greater, of the reven- 10 ues generated annually shall be credited to and deposited in a special 11 tourism and convention fund and the collections therefrom shall there- 12 after be allocated by the county legislature of Ulster county only for 13 tourism and convention promotion and development. The funds so allocated 14 shall be used solely for the purpose of promoting Ulster county, its 15 cities, towns, villages and the region in order to increase 16 convention/trade show and tourist business. The county may contract with 17 a not-for-profit corporation for promotional services to assist the 18 county in its tourism and conventions promotion and development efforts. 19 Tourism and conventions promotion and development being specifically 20 defined as the placing and purchasing of advertising promoting the coun- 21 ty, and engaging in such other efforts as are designed to induce tourist 22 and convention attraction to Ulster county]. 23 § 2. This act shall take effect immediately.