Bill Text: NY A07129 | 2023-2024 | General Assembly | Amended


Bill Title: Authorizes the town of Putnam Valley, in Putnam county to adopt and amend local laws imposing a tax on persons occupying a room for hire in any hotel in an amount not to exceed 2% of the per diem rental rate for each room.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-06-08 - substituted by s6919a [A07129 Detail]

Download: New_York-2023-A07129-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         7129--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      May 11, 2023
                                       ___________

        Introduced by M. of A. SLATER -- read once and referred to the Committee
          on  Ways  and  Means  --  committee  discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee

        AN ACT to amend the tax law, in relation to authorizing an occupancy tax
          in the town of Putnam Valley, in Putnam county; 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-z-4  to
     2  read as follows:
     3    §  1202-z-4.  Occupancy tax in the town of Putnam Valley. (1) Notwith-
     4  standing any other provision of law to the contrary, the town of  Putnam
     5  Valley,  in  the county of Putnam, 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 any room for hire in any hotel. For  the  purposes  of
    10  this  section,  the  term "hotel" shall mean a building or portion of it
    11  which is regularly used and kept open as such for the lodging of guests.
    12  The term "hotel" includes an apartment hotel,  a  motel  or  a  boarding
    13  house,  whether  or not meals are served. The rate of such tax shall not
    14  exceed two percent of the per diem rental rate  for  each  room  whether
    15  such room is rented on a daily or longer basis.
    16    (2)  Such  taxes may be collected and administered by the chief fiscal
    17  officer of the town of Putnam Valley by such means and in such manner as
    18  other taxes which are now collected and administered by such officer  or
    19  as otherwise may be provided by such local law.
    20    (3)  Such  local laws may provide that any taxes imposed shall be paid
    21  by the person liable therefor to the owner of the room for hire  in  the
    22  tourist  home,  inn, club, hotel, motel or other similar place of public
    23  accommodation occupied or to the person entitled to be paid the rent  or

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11254-02-3

        A. 7129--A                          2

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

        A. 7129--A                          3

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