Authorizes an occupancy tax in the town of Plattsburgh, not to exceed five percent of the per diem rental rate for each room.
Summary
Bill A03984 seeks to authorize the town of Plattsburgh to impose an occupancy tax on rooms for hire in hotels, motels, and similar establishments. The tax rate is capped at five percent of the per diem rental rate for each room occupied. The bill outlines the procedures for tax collection, administration, and the responsibilities of the town's chief fiscal officer in managing the tax. Additionally, it specifies exemptions for certain entities, including government bodies and non-profit organizations, as well as permanent residents of hotels.
Impact
If enacted, this bill would amend the New York State tax law to allow the town of Plattsburgh to implement a local occupancy tax, thereby enabling the town to generate additional revenue. The funds collected from this tax would be deposited into the town's general fund and could be utilized for any lawful purpose. This change would affect local businesses in the hospitality sector, potentially influencing pricing and occupancy rates.
Sentiment
The sentiment surrounding Bill A03984 appears to be generally favorable, as indicated by the voting results from the Assembly Rules Committee and the Assembly Ways and Means Committee, where the bill received a significant majority of votes in favor. This suggests that there is support among lawmakers for the town's ability to generate revenue through this tax.
Contention
Notable points of contention may arise regarding the potential impact of the occupancy tax on local businesses and tourism. Some stakeholders may argue that imposing an additional tax could deter visitors or increase costs for consumers, while proponents may emphasize the need for local revenue to support community services and infrastructure.
Authorizes the village of Orchard Park, county of Erie, to impose an occupancy tax upon persons occupying a room for hire in any hotel or motel in an amount not to exceed 4% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on December 31, 2028.