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TURF HOUSE v. HAMMOND

83 A.D.2d 367 (1981)

In the Matter of Turf House, Inc., Appellant, v. Robert A. Hammond, as Director of Finance of The County of Albany, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 10, 1981

Attorney(s) appearing for the Case

Tabner, Carlson, Daffner & Farrell (John W. Tabner of counsel), for appellant.

Robert G. Lyman, County Attorney, for Robert A. Hammond and another, respondents.

Robert Abrams, Attorney-General (Peter G. Crary and Shirley Adelson Siegel of counsel), for State of New York, respondent.

KANE, J. P., CASEY, YESAWICH, JR., and WEISS, JJ., concur.

MAIN, J.

Enacted by the New York State Legislature on June 26, 1980, chapter 693 of the Laws of 1980 is entitled "An Act to enable the county of Albany to impose and collect taxes on occupancy of hotel or motel rooms in Albany county", and it authorized Albany County to adopt a local law imposing a 1% occupancy tax on persons renting hotel or motel rooms in that county. In pertinent part, section (9) of the...

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