Bill Text: NY A02284 | 2019-2020 | General Assembly | Introduced

Bill Title: Relates to authorizing the town of Wallkill to adopt a hotel or motel tax of up to 5%.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-06-18 - substituted by s4654 [A02284 Detail]

Download: New_York-2019-A02284-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 22, 2019
        Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
          tee on Ways and Means
        AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
          Wallkill  to adopt a hotel or motel tax of up to 5%; 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-ff to
     2  read as follows:
     3    § 1202-ff. Hotel or motel taxes in the town of Wallkill. (1)  Notwith-
     4  standing  any  other provision of law to the contrary, the town of Wall-
     5  kill, in the county of Orange, is hereby  authorized  and  empowered  to
     6  adopt  and  amend local laws imposing in such town a tax, in addition to
     7  any other tax authorized and imposed pursuant to this  article  such  as
     8  the legislature has or would have the power and authority to impose upon
     9  persons occupying hotel or motel rooms in such town. For the purposes of
    10  this  section,  the  term  "hotel" or "motel" shall mean and include any
    11  facility consisting of rentable units and providing lodging on an  over-
    12  night  basis  and shall include those facilities designated and commonly
    13  known as "bed and breakfast" and "tourist" facilities. The rates of such
    14  tax shall not exceed five percent of the per diem rental rate  for  each
    15  room,  provided  however,  that  such  tax  shall not be applicable to a
    16  permanent resident of a hotel or motel. For the purposes of this section
    17  the term "permanent resident" shall mean a person occupying any room  or
    18  rooms in a hotel or motel for at least ninety consecutive days.
    19    (2)  Such  tax  may  be collected and administered by the chief fiscal
    20  officer of the town of Wallkill by such means  and  in  such  manner  as
    21  other  taxes which are now collected and administered by such officer or
    22  as otherwise may be provided by such local laws.
    23    (3) Such local laws may provide that any tax imposed shall be paid  by
    24  the person liable therefor to the owner of the hotel or motel room occu-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 2284                             2
     1  pied  or  to  the  person entitled to be paid the rent or charge for the
     2  hotel or motel room occupied for and on account of the town of  Wallkill
     3  imposing  the  tax and that such owner or person entitled to be paid the
     4  rent  or  charge  shall  be liable for the collection and payment of the
     5  tax; and that such owner or person entitled  to  be  paid  the  rent  or
     6  charge  shall  have the same right in respect to collecting the tax from
     7  the person occupying the hotel or motel room, or in respect  to  nonpay-
     8  ment  of  the tax by the person occupying the hotel or motel room, as if
     9  the tax were a part of the rent or charge and payable at the  same  time
    10  as  the rent or charge; provided, however, that the chief fiscal officer
    11  of the town, specified in such local laws, shall be joined as a party in
    12  any action or proceeding brought to collect the tax by the owner  or  by
    13  the person entitled to be paid the rent or charge.
    14    (4)  Such  local  laws  may  provide for the filing of returns and the
    15  payment of the tax on a monthly basis or on the basis of any  longer  or
    16  shorter period of time.
    17    (5)  This  section shall not authorize the imposition of such tax upon
    18  any transaction, by or with any of  the  following  in  accordance  with
    19  section twelve hundred thirty of this article:
    20    a.  The  state  of  New  York,  or any public corporation (including a
    21  public corporation created pursuant to agreement or compact with another
    22  state or the Dominion of Canada), improvement district  or  other  poli-
    23  tical subdivision of the state;
    24    b.  The  United  States of America, insofar as it is immune from taxa-
    25  tion;
    26    c. Any corporation or association, or trust, or community chest,  fund
    27  or foundation organized and operated exclusively for religious, charita-
    28  ble  or  educational purposes, or for the prevention of cruelty to chil-
    29  dren or animals, and no part of the net earnings of which inures to  the
    30  benefit of any private shareholder or individual and no substantial part
    31  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    32  attempting to influence legislation; provided, however, that nothing  in
    33  this  paragraph  shall  include an organization operated for the primary
    34  purpose of carrying on a trade or business for profit,  whether  or  not
    35  all of its profits are payable to one or more organizations described in
    36  this paragraph.
    37    (6)  Any  final  determination  of the amount of any tax payable under
    38  this section shall be reviewable for error,  illegality  or  unconstitu-
    39  tionality  or  any other reason whatsoever by a proceeding under article
    40  seventy-eight of the civil practice law and rules if application  there-
    41  for  is made to the supreme court within thirty days after the giving of
    42  the notice of such final determination, provided, however, that any such
    43  proceeding under article seventy-eight of the  civil  practice  law  and
    44  rules shall not be instituted unless:
    45    a. The amount of any tax sought to be reviewed, with such interest and
    46  penalties  thereon  as  may  be provided for by local law shall be first
    47  deposited and there is filed an undertaking, issued by a surety  company
    48  authorized to transact business in this state and approved by the super-
    49  intendent of financial services of this state as to solvency and respon-
    50  sibility, in such amount as a justice of the supreme court shall approve
    51  to  the effect that if such proceeding be dismissed or the tax confirmed
    52  the petitioner will pay all costs and charges which may  accrue  in  the
    53  prosecution of such proceeding; or
    54    b.  At  the  option of the petitioner such undertaking may be in a sum
    55  sufficient to cover the taxes, interests and penalties  stated  in  such
    56  determination  plus the costs and charges which may accrue against it in

        A. 2284                             3
     1  the prosecution of the proceeding, in which event the  petitioner  shall
     2  not  be required to pay such taxes, interest or penalties as a condition
     3  precedent to the application.
     4    (7)  Where  any  tax  imposed under this section shall have been erro-
     5  neously, illegally or unconstitutionally collected and  application  for
     6  the  refund  thereof duly made to the proper fiscal officer or officers,
     7  and such officer or officers shall have  made  a  determination  denying
     8  such  refund,  such  determination  shall  be reviewable by a proceeding
     9  under article  seventy-eight  of  the  civil  practice  law  and  rules,
    10  provided, however, that such proceeding is instituted within thirty days
    11  after  the  giving  of  the notice of such denial, that a final determi-
    12  nation of tax due was not previously made, and that  an  undertaking  is
    13  filed with the proper fiscal officer or officers in such amount and with
    14  such  sureties  as  a  justice of the supreme court shall approve to the
    15  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    16  petitioner will pay all costs and charges which may accrue in the prose-
    17  cution of such proceeding.
    18    (8)  Except  in the case of a wilfully false or fraudulent return with
    19  intent to evade the tax, no assessment of additional tax shall  be  made
    20  after  the  expiration  of  more  than  three years from the date of the
    21  filing of a return, provided, however, that where  no  return  has  been
    22  filed as provided by law the tax may be assessed at any time.
    23    (9)  All  revenues  resulting from the imposition of the tax under the
    24  local laws shall be paid into the treasury of the town of  Wallkill  and
    25  shall be credited to and deposited in the general fund of the town. Such
    26  revenues may be used for any lawful purpose.
    27    (10) Each enactment of such a local law may provide for the imposition
    28  of  a hotel or motel tax for a period of time no longer than three years
    29  from the date of its enactment. Nothing in this section  shall  prohibit
    30  the  adoption and enactment of local laws, pursuant to the provisions of
    31  this section, upon the expiration of any other local law adopted  pursu-
    32  ant to this section.
    33    (11)  If  any  provision of this section or the application thereof to
    34  any person or circumstance shall be held invalid, the remainder of  this
    35  section  and  the  application  of  such  provision  to other persons or
    36  circumstances shall not be affected thereby.
    37    § 2. This act shall take effect immediately and shall  expire  and  be
    38  deemed repealed September 1, 2022.