Community Corner
Greenburgh & villages push for hotel tax--43 counties have it, so does white plains
RESOLUTION OF THE TOWN BOARD OF THE TOWN OF GREENBURGH
ADOPTING A HOME RULE MESSAGE OF SUPPORT AND REQUESTING
THAT THE NYS LEGISLATURE EXECUTE A TOWN HOME RULE REQUEST
Find out what's happening in Scarsdalewith free, real-time updates from Patch.
SEEKING AMENDMENT OF SECTION 1202 OF THE NYS TAX LAW TO
PERMIT VILLAGE OFFICIALS ON BEHALF OF CERTAIN VILLAGES AND
Find out what's happening in Scarsdalewith free, real-time updates from Patch.
THE TOWN BOARD ON BEHALF OF THE UNINCORPORATED AREA OF
THE TOWN OF GREENBURGH (UNINCORPORATED GREENBURGH) TO
ADOPT SEPARATE LOCAL LAWS IMPOSING A HOTEL AND/OR MOTEL
“OCCUPANCY TAX” ON PERSONS OCCUPYING ROOMS FOR HIRE IN THE
RESPECTIVE MUNICIPALITIES
WHEREAS, Section 1202 of the New York State Tax Law authorizes and empowers certain
cities and counties in New York State to adopt and amend local laws imposing a Hotel and/or Motel
“Occupancy Tax” upon persons occupying hotels or motels in certain counties and cities; and
WHEREAS, Section 1202 is not applicable to “Permanent Residents” of a hotel or motel which
are persons occupying any room or rooms in a hotel or motel for at least thirty (30) consecutive days;
and
WHEREAS, Section 1202 provides that any tax imposed shall be paid by the person liable
thereof to the owner of the room for hire, or to the person entitled to be paid the rent or charge for the
room, and that such owner or person shall be liable for collection and payment of the tax to the chief
fiscal officer of the municipality; and
WHEREAS, Section 1202 provides that the amount of any tax sought by a county or city, and
the interest and penalties thereon, may be provided for by local laws or regulations of the municipality;
and
WHEREAS, as shown on Table 1, attached, of the forty-three (43) counties which have received
special consideration under Section 1202, 46.5% have smaller estimated 2012 populations than the
Town of Greenburgh, as determined by the U.S. Census Bureau; and, therefore, the Town of
Greenburgh asks for similar consideration as provided to these counties as well as to cities; and
WHEREAS, the Town of Greenburgh and its six Villages (Ardsley, Dobbs Ferry, Elmsford,
Hastings-on-Hudson, Irvington and Tarrytown) as well as Sleepy Hollow (formerly North Tarrytown)
coordinate, when practicable, on inter-municipal endeavors, meet monthly to foster such inter-municipal
efforts, and, therefore, are making this request jointly; and
WHEREAS, on July 11, 2009, the NYS Legislature authorized the City of White Plains, which
abuts the Town of Greenburgh, to impose an occupancy tax on persons occupying any room for hire in
any hotel, motel or boarding house; and
WHEREAS, on December 15, 2009, consistent with the special consideration given our
neighboring City of White Plains, the Town Board approved Resolution TB-1 – 12/15/09, requesting
that the NYS Legislature amend Section 1202 of the NYS Tax Law to permit the Town to adopt a local
law imposing a room “Occupancy Tax” on persons occupying any hotel or motel room for hire in the
Town; and
WHEREAS, there are more than 2000 rooms for rent in the Town of Greenburgh that would be
subject to the occupancy tax; and
R 01/22/2014
WHEREAS, the Town Board originally adopted a similar resolution on June 14, 2013 and
continues to welcome increased hotel occupancy and again requests this action to ensure resources are
available to provide the municipal services necessary, even during tough economic times, while
promoting economic development and tourism; and
NOW, THEREFORE, BE IT RESOLVED, that the Town Board of the Town of Greenburgh
hereby adopts a Home Rule Message of Support for reintroduced Assembly Bill A01234-A and Senate
Bill S05785, and requests the NYS Legislature execute a Town Home Rule Request seeking amendment
of Section 1202 of the New York State Tax Law to permit the Town Board on behalf of the
unincorporated area of the Town of Greenburgh (Unincorporated Greenburgh) and the officials of the
Villages of Ardsley, Dobbs Ferry, Elmsford, Hastings-on-Hudson, Irvington and Tarrytown, as well as
the officials of the Village of Sleepy Hollow, to adopt separate local laws for the respective
municipalities.