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 S00366 authorizes the town of Plattsburgh, New York, to impose an occupancy tax on hotel rooms, with a maximum rate of five percent of the per diem rental rate. This tax applies to all types of accommodations classified as hotels, including motels and boarding houses. The bill outlines the collection and administration of the tax by the town's chief fiscal officer, who will also be responsible for ensuring compliance with the tax regulations. The revenue generated from this tax will be deposited into the town's general fund and can be used for any lawful purpose.
Impact
The passage of this bill will enable the town of Plattsburgh to generate additional revenue through the imposition of an occupancy tax, which could help fund local services and infrastructure. This new tax will be in addition to any existing taxes and will specifically target visitors who occupy rooms for hire. The bill also establishes a framework for the administration and collection of the tax, which is expected to streamline the process for both the town and the accommodation providers.
Sentiment
The sentiment surrounding Bill S00366 appears to be generally supportive, as it aims to provide a new revenue stream for the town without imposing significant burdens on local residents. However, there may be concerns among hotel operators regarding the potential impact on their business and the overall cost to visitors. The lack of recorded votes or committee discussions suggests that the bill may not have faced significant opposition thus far.
Contention
Notable points of contention may arise from hotel operators who could be concerned about the additional tax burden on their customers, potentially affecting their competitiveness. Additionally, there may be discussions about the fairness of imposing such a tax on visitors while exempting certain entities, such as government bodies and non-profits, from taxation. Stakeholders may also debate the appropriate use of the generated revenue and the transparency of its allocation.
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.