City Council
A RESOLUTION REQUESTING NEW YORK
STATE SENATOR JAMAAL T. BAILEY AND
ASSEMBLY MEMBER JAMES GARY PRETLOW
FOR INTRODUCTION OF HOME RULE LEGISLATION
TO AMEND TAX LAW TO AUTHORIZE THE
COLLECTION OF HOTEL OCCUPANCY TAX IN
THE CITY OF MOUNT VERNON
WHEREAS, Section 1202 of the New York State Tax Law allows municipalities to adopt and amend local laws imposing a tax upon persons occupying hotel or motel rooms, bed and breakfast, and other tourist rental stay facilities; and
WHEREAS, the City is prepared and budgeted to implement this occupancy tax and seeks the support of the City’s elected representatives in the New York State Senate and Assembly after discussion and acknowledgment by the City Council; and
WHEREAS, upon the introduction of legislation, the City of Mount Vernon will take further action to submit a home rule request pursuant to Article IX of the Constitution in support of legislation to authorize the City to implement a hotel and motel tax rate of up to five and eight seven five present (5.875%) of the per-diem rental rate for each room; NOW, THEREFORE, be it
RESOLVED, the City Council of the City of Mount Vernon, duly convened in regular session, does hereby:
RESOLVED, that the City of Mount Vernon City finds that the implementation of a hotel and motel tax rate would benefit the City by providing additional revenues for use within the City of Mount Vernon, and be it further
RESOLVED, that the City Council hereby requests that New York State Senator Jamaal T. Bailey and Assembly Member James Gary Pretlow, as elected representatives of the City of Mount Vernon, introduce legislation to authorize the City to adopt a local law giving the authority to implement the hotel and motel tax rate at a rate of up to five and eight seven five present (5.875%) of the per-diem rental rate for each room; and be it further
RESOLVED, that the City Council requests the bill be drafted to include additional language clarifying that for this particular section of the law, the definition of the terms “hotel” or “motel” is to mean and include any facility providing lodging on an overnight basis, including those facilities designated and commonly known as “bed-and-breakfast” and “tourist” facilities, and shall include but not be limited to hotels, motels, tourist homes, motel courts, bed-and-breakfast establishments, short-term rentals, vacation rentals, so-called Airbnbs, clubs or similar facilities, whether or not meals are served to guests or residents thereof, and/or a location that is otherwise made available for transient lodging accommodation for rent directly by the owner or through an agent, operator or hosting companies; and be it further
RESOLVED, that the City Council requests the bill include additional language for the purpose as to enable authorized local law(s) enacted by the City to provide that any tax imposed shall be paid by the person liable therefor to the owner of the hotel or motel room occupied or to the person entitled to be paid the rent or charge for the hotel or motel room occupied for and on account of the City of Mount Vernon imposing the tax and that such owner or person entitled to be paid the rent or charge shall be liable for the collection and payment of the tax; and be it further
RESOLVED, that the City Council requests the bill include additional language relating to the deposit of revenues resulting from the imposition of the tax be added to authorize the City to retain the necessary revenue to defer the expense of the City in administering such tax and the balance of such revenues shall be allocated to use within the City of Mount Vernon as so determined by the City of Mount Vernon City Council; and be it further
RESOLVED, that the City Clerk is hereby directed to forward certified copies of this resolution to New York State Senator Jamaal T. Bailey and Assembly Member James Gary Pretlow.