New York S 1518: Authorizes an occupancy tax in the village of Bath, in Steuben county; provides for the repeal of such provisions upon expiration thereof

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S01518 Summary:

BILL NOS01518 

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SAME ASNo Same As

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SPONSORO'MARA

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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 the village of Bath, in Steuben county to adopt and amend local laws imposing a tax on persons occupying a room for hire in any hotel in an amount not to exceed 2% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on September 1, 2027.

Go to top S01518 Actions:

BILL NOS01518 

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01/10/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS01518 Committee&nbspVotes:

Go to topS01518 Floor&nbspVotes:

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

Go to topS01518 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1518

 2025-2026 Regular Sessions

 IN SENATE

 January 10, 2025
 ___________

 Introduced by Sen. O'MARA -- 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 village of Bath, in Steuben county; 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 village of Bath. (1) Notwithstanding
 4 any other provision of law to the contrary, the village of Bath, in the
 5 county of Steuben, is hereby authorized and empowered to adopt and amend
 6 local laws imposing in such village 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 or a boarding house, wheth-
 13 er or not meals are served. The rate of such tax shall not exceed two
 14 percent of the per diem rental rate for each room whether such room is
 15 rented on a daily or longer basis.
 16 (2) Such taxes may be collected and administered by the chief fiscal
 17 officer of the village of Bath by such means and in such manner as other
 18 taxes which are now collected and administered by such officer or as
 19 otherwise may be provided by such local law.
 20 (3) Such local laws may provide that any taxes imposed shall be paid
 21 by the person liable therefor to the owner of the room for hire in the
 22 tourist home, inn, club, hotel, motel or other similar place of public
 23 accommodation occupied or to the person entitled to be paid the rent or

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01913-01-5

 S. 1518 2

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