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Bill > A08330


NY A08330

NY A08330
Authorizes the town of Cortlandt, in the county of Westchester, to levy an occupancy tax on hotels, motels, or boarding houses.


summary

Introduced
12/13/2023
In Committee
05/30/2024
Crossed Over
06/05/2024
Passed
09/20/2024
Dead
Signed/Enacted/Adopted
09/27/2024

Introduced Session

2023-2024 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to authorizing an occupancy tax in the town of Cortlandt

AI Summary

This bill authorizes the town of Cortlandt, in Westchester County, to levy an occupancy tax of up to 3% on the per diem rental rate for rooms in hotels, motels, or boarding houses. The tax can be collected and administered by the town's chief fiscal officer, and the revenue must be used for any lawful purpose. The bill outlines the procedures for imposing, collecting, and challenging the tax, including provisions for the filing of returns, the review of final determinations, and the refund of erroneously collected taxes. The authorization for the occupancy tax is limited to a period of no longer than three years at a time, but the town can adopt new local laws to continue the tax upon expiration of previous ones.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (1)

Last Action

signed chap.349 (on 09/27/2024)

bill text


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