New York S 10602: Authorizes the city of Glen Cove to impose a hotel and motel tax

Bill Text

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S10602 Summary:

BILL NOS10602 

&nbsp

SAME ASSAME AS A11610

&nbsp

SPONSORMARTINS

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §1202-ooo, Tax L

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Authorizes a hotel and motel tax in the city of Glen Cove, in the county of Nassau, at a rate of four percent.

Go to top S10602 Actions:

BILL NOS10602 

&nbsp

05/29/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS10602 Committee&nbspVotes:

Go to topS10602 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS10602 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10602

 IN SENATE

 May 29, 2026
 ___________

 Introduced by Sen. MARTINS -- 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 authorizing the city of Glen
 Cove to impose a hotel and motel tax

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new section 1202-ooo to
 2 read as follows:
 3 § 1202-ooo. Hotel or motel taxes in the city of Glen Cove. (1) a.
 4 Notwithstanding any other provisions of law to the contrary, the city of
 5 Glen Cove, Nassau county, is hereby authorized and empowered to adopt
 6 and amend local laws imposing in such city a tax, in addition to any
 7 other tax authorized and imposed pursuant to this article such as the
 8 legislature has or would have the power and authority to impose upon
 9 persons occupying hotel or motel rooms in such city. For the purposes of
 10 this section, the term "hotel" or "motel" shall mean and include any
 11 facility providing lodging on an overnight basis and shall include those
 12 facilities designated and commonly known as "bed and breakfast" and
 13 "tourist" facilities, including boarding houses, inns, cottages and
 14 clubs.
 15 b. The rates of such tax shall not exceed four percent of the per diem
 16 rental rate for each room, provided however, that such tax shall not be
 17 applicable to a permanent resident of a hotel or motel. For the purposes
 18 of this section, the term "permanent resident" shall mean a person occu-
 19 pying any room or rooms in a hotel or motel for at least thirty consec-
 20 utive days.
 21 (2) Such tax may be collected and administered by the chief fiscal
 22 officer of the city of Glen Cove by such means and in such manner as
 23 other taxes which are now collected and administered by such officer or
 24 as otherwise may be provided by such local law.
 25 (3) Such local laws may provide that any tax imposed shall be paid by
 26 the person liable therefor to the owner of the hotel or motel room occu-
 27 pied or to the person entitled to be paid the rent or charge for the

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15484-02-6

 S. 10602 2

 1 hotel or motel room occupied for and on account of the city of Glen Cove
 2 imposing the tax and that such owner or person entitled to be paid the
 3 rent or charge shall be liable for the collection and payment of the
 4 tax; and that such owner or person entitled to be paid the rent or
 5 charge shall have the same right in respect to collecting the tax from
 6 the person occupying the hotel or motel room, or in respect to nonpay-
 7 ment of the tax by the person occupying the hotel or motel room, as if
 8 the tax were a part of the rent or charge and payable at the same time
 9 as the rent or charge; provided, however, that the chief fiscal officer
 10 of the city, specified in such local law, shall be joined as a party in
 11 any action or proceeding brought to collect the tax by the owner or by
 12 the person entitled to be paid the rent or charge.
 13 (4) Such local laws may provide for the filing of returns and the
 14 payment of the tax on a monthly basis or on the basis of any longer or
 15 shorter period of time.
 16 (5) This section shall not authorize the imposition of such tax upon
 17 any transaction, by or with any of the following in accordance with
 18 section twelve hundred thirty of this article:
 19 a. The state of New York, or any public corporation (including a
 20 public corporation created pursuan