City Council:
RESOLUTION FOR HOME RULE REQUEST IN
SUPPORT OF THE STATE SENATE ASSEMBLY
BILL NO. A7341-C AND BILL NO. S07321-B
AN ACT TO AMEND THE TAX LAW, IN
RELATION TO AUTHORIZING THE CITY
OF MOUNT VERNON TO IMPOSE A HOTEL
AND MOTEL TAX, AND PROVIDING FOR
THE REPEAL OF SUCH PROVISIONS UPON
EXPIRATION THEREOF
Whereas, the city of Mount Vernon is hereby authorized to impose a hotel and motel tax of 5.875%; and
Whereas, the People of the State of New York, represented in Senate and Assembly, do enact as follows:
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The tax law is amended by adding a new section 1202-kkk to read as follows:
?1202-kkk. Hotel or motel taxes in the city of Mount Vernon.
(1) Notwithstanding any other provision of law to the contrary, the city of Mount Vernon, Westchester county, is hereby authorized and empowered to adopt and amend local laws imposing in such city a tax, in addition to any other tax authorized and imposed pursuant to this article, such as the legislature has or would have the power and authority to impose upon persons occupying hotel or motel rooms in such city. For the purposes of this section, the term "hotel" or "motel" shall mean and include, but not be limited to, hotels, motels, tourist homes, motel courts, bed-and-breakfast establishments, short-term rentals, vacation rentals, 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 company. The rates of such tax shall not exceed five and eight hundred seventy-five thousandths percent of the per diem rental rate for each room, provided, however, that such tax shall not be applicable to a permanent resident of a hotel or motel.
For the purposes of this section, the...
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