New York A 10146: Relates to an exemption from taxation for capital improvements to residential buildings to reduce carbon emissions

Bill Text

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A10146 Summary:

BILL NOA10146 

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SAME ASNo Same As

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SPONSORSchiavoni

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COSPNSR

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MLTSPNSR

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Add §1202-ll, Tax L

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Establishes a hotel/motel occupancy tax for the village of Greenport, in the county of Suffolk.

Go to top A10146 Actions:

BILL NOA10146 

&nbsp

02/12/2026referred to ways and means

Go to topA10146 Committee&nbspVotes:

Go to topA10146 Floor&nbspVotes:

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

Go to topA10146 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10146

 IN ASSEMBLY

 February 12, 2026
 ___________

 Introduced by M. of A. SCHIAVONI -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to the imposition of a hotel
 and motel tax in the village of Greenport; 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-ll to
 2 read as follows:
 3 § 1202-ll. Hotel or motel taxes in the village of Greenport. (1)
 4 Notwithstanding any other provisions of law to the contrary, the village
 5 of Greenport, in the county of Suffolk, is hereby authorized and
 6 empowered to adopt and amend local laws imposing in such village a tax,
 7 in addition to any other tax authorized and imposed pursuant to this
 8 article such as the legislature has or would have the power and authori-
 9 ty to impose upon persons occupying hotel or motel rooms in such
 10 village. For the purposes of this section, the term "hotel" or "motel"
 11 shall mean and include any facility consisting of rentable units and
 12 providing lodging on an overnight basis and shall include those facili-
 13 ties designated and commonly known as "bed and breakfast" and "tourist"
 14 facilities. The rates of such tax shall not exceed five percent of the
 15 per diem rental rate for each room, provided however, that such tax
 16 shall not be applicable to a permanent resident of a hotel or motel.
 17 For the purposes of this section the term "permanent resident" shall
 18 mean a person occupying any room or rooms in a hotel or motel for at
 19 least ninety consecutive days.
 20 (2) Such tax may be collected and administered by the chief fiscal
 21 officer of the village of Greenport by such means and in such manner as
 22 other taxes which are now collected and administered by such officer or
 23 as otherwise may be provided by such local law.
 24 (3) Such local laws may provide that any tax imposed shall be paid by
 25 the person liable therefor to the owner of the hotel or motel room occu-
 26 pied or to the person entitled to be paid the rent or charge for the
 27 hotel or motel room occupied for and on account of the village of Green-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14343-01-6

 A. 10146 2

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