New York S 3865: Directs board of standards and appeals in city of New York to mail a copy of each application for a variance to the city and state legislators for the affected land

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S03865 Summary:

BILL NOS03865 

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SAME ASNo Same As

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SPONSORMAY

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COSPNSR

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MLTSPNSR

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Add §1202-z-5, Tax L

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Authorizes an occupancy tax in the city of Auburn not to exceed 5%; provides for the expiration and repeal of such provisions on December 31, 2028.

Go to top S03865 Actions:

BILL NOS03865 

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01/30/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS03865 Committee&nbspVotes:

Go to topS03865 Floor&nbspVotes:

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

Go to topS03865 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3865

 2025-2026 Regular Sessions

 IN SENATE

 January 30, 2025
 ___________

 Introduced by Sen. MAY -- 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 an occupancy tax
 in the city of Auburn; and providing for the repeal of such provisions
 upon expiration thereof

 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-z-5 to
 2 read as follows:
 3 § 1202-z-5. Occupancy tax in the city of Auburn. (1) Notwithstanding
 4 any other provision of law to the contrary, the city of Auburn, in the
 5 county of Cayuga, is hereby authorized and empowered to adopt and amend
 6 local laws imposing in such city a tax, in addition to any other tax
 7 authorized and imposed pursuant to this article, such as the legislature
 8 has or would have the power and authority to impose upon persons occupy-
 9 ing any room for hire in any hotel. For the purposes of this section,
 10 the term "hotel" shall mean a building or portion of it which is regu-
 11 larly used and kept open as such for the lodging of guests. The term
 12 "hotel" includes an apartment hotel, a motel, a boarding house, and
 13 facilities designated and commonly known as a "bed and breakfast" and
 14 similar "tourist" facilities, whether or not meals are served. The rate
 15 of such tax shall not exceed five percent of the per diem rental rate
 16 for each room whether such room is rented on a daily or longer basis.
 17 (2) Such taxes may be collected and administered by the chief fiscal
 18 officer of the city of Auburn by such means and in such manner as other
 19 taxes which are now collected and administered by such officer or as
 20 otherwise may be provided by such local law.
 21 (3) Such local laws may provide that any taxes imposed shall be paid
 22 by the person liable therefor to the owner of the room for hire in the
 23 tourist home, inn, club, hotel, motel or other similar place of public

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07444-01-5

 S. 3865 2

 1 accommodation occupied or to the person entitled to be paid the rent or
 2 charge the room for hire in the tourist home, inn, club, hotel, motel or
 3 other similar place of public accommodation occupied for and on account
 4 of the city of Auburn imposing the tax and that such owner or person
 5 entitled to be paid the rent or charge shall be liable for the
 6 collection and payment of the tax; and that such owner or person enti-
 7 tled to be paid the rent or charge shall have the same right in respect
 8 to collecting the tax from the person occupying the room for hire in the
 9 tourist home, inn, club, hotel, motel or other similar place of public
 10 accommodation, or in respect to nonpayment of the tax by the person
 11 occupying the room for hire in the tourist home, inn, club, hotel, motel
 12 or similar place of public accommodation, as if the taxes were a part of
 13 the rent or charge and payable at the same time as the rent or charge;
 14 provided, however, that the chief fiscal officer of the city, specified
 15 in such local laws, shall be joined as a party in any action or proceed-
 16 ing brought to collect the tax by the owner or by the person entitled to
 17 be paid the rent or charge.
 18 (4) Such local laws may provide for the filing of returns and the
 19 payment of the taxes on a monthly basis or on