NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9394
SPONSOR: Burdick TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the city of White Plains to impose an occupancy tax
TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the city of White Plains to impose an occupancy tax
PURPOSE OR GENERAL IDEA OF BILL:
To authorize the City of White Plains to enact a local law to extend a
room occupancy for the three-year period expiring December 31, 2027.
SUMMARY OF PROVISIONS:
In section 1 of this bill, subdivision 10 of section 1202-aa of the tax
law, as amended by chapter 502 of the laws of 2021, is amended to extend
authority of the City of White Plains to enact such a tax, for a three-
year period expiring December 31, 2027.
Section 2 establishes the effectiVe date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
The date of expiration in the original bill has been extended. '
JUSTIFICATION:
The city of White Plains seeks to enact a local law to continue the
authority granted in 2009 to impose a 3% daily room occupancy tax upon
any hotel, motel, or similar place in the City. The occupancy tax is a
non-resident tax which has lessened the burden of the real property tax
on residents and has assisted the city in remaining within the State 2%
property tax cap.
PRIOR LEGISLATIVE HISTORY:
A.3123/S.1086 - Signed into law as Chapter 95 of the Laws of 2009
A.10513/S.7510 - Signed into law as Chapter 355 of the Laws of 2012
A.5138/S.3303 - Signed into law as Chapter 18 of the Laws of 2015
A.9534/S.7417 - Signed into law as Chapter 66 of the Laws of 2018
A.5795/S.1558 - Signed into law as Chapter 502 of the Laws of 2021
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
The City of White Plains received $875,487 in. revenues from this tax in
the fiscal year ending June 30i 2020 and anticipates approximately $1.2
million in revenues for each of the three years covered by this bill.
There is no fiscal impact to New York State.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
9394
IN ASSEMBLY
March 6, 2024
___________
Introduced by M. of A. BURDICK -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to extending the authorization
of the city of White Plains to impose an occupancy tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 10 of section 1202-aa of the tax law, as
2 amended by chapter 502 of the laws of 2021, is amended to read as
3 follows:
4 (10) Each enactment of such a local law may provide for the imposition
5 of a hotel tax for a period to expire on December thirty-first, two
6 thousand [twenty-four] twenty-seven. Nothing in this section shall
7 prohibit the adoption and enactment of local laws, pursuant to the
8 provisions of this section, upon the expiration of any other local law
9 adopted pursuant to this section.
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14696-01-4
