STATE OF NEW YORK ________________________________________________________________________ 8330 2023-2024 Regular Sessions IN ASSEMBLY December 13, 2023 ___________ Introduced by M. of A. LEVENBERG -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing an occupancy tax in the town of Cortlandt 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-nnn to 2 read as follows: 3 § 1202-nnn. Occupancy tax in the town of Cortlandt. (1) Notwithstand- 4 ing any other provision of law to the contrary, the town of Cortlandt, 5 in the county of Westchester, 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, motel, or a boarding 13 house, whether or not meals are served. The rate of such tax shall not 14 exceed three 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 Cortlandt 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 24 charge for the room for hire in the tourist home, inn, club, hotel, 25 motel or other similar place of public accommodation occupied for and on EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13654-01-3A. 8330 2 1 account of the town of Cortlandt imposing the tax and that such owner or 2 person entitled to be paid the rent or charge shall be liable for the 3 collection and payment of the tax; and that such owner or person enti- 4 tled to be paid the rent or charge shall have the same right in respect 5 to collecting the tax from the person occupying the room for hire in the 6 tourist home, inn, club, hotel, motel or other similar place of public 7 accommodation, or in respect to nonpayment of the tax by the person 8 occupying the room for hire in the tourist home, inn, club, hotel, motel 9 or similar place of public accommodation, as if the taxes were a part of 10 the rent or charge and payable at the same time as the rent or charge; 11 provided, however, that the chief fiscal officer of the town, specified 12 in such local laws, shall be joined as a party in any action or proceed- 13 ing brought to collect the tax by the owner or by the person entitled to 14 be paid the rent or charge. 15 (4) Such local laws may provide for the filing of returns and the 16 payment of the taxes on a monthly basis or on the basis of any longer or 17 shorter period of time. 18 (5) This section shall not authorize the imposition of such tax upon 19 any of the following: 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; or 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 d. A permanent resident of a hotel or motel. For the purposes of this 38 section, the term "permanent resident" shall mean a natural person occu- 39 pying any room or rooms in a hotel or motel for at least thirty consec- 40 utive days. 41 (6) Any final determination of the amount of any tax payable hereunder 42 shall be reviewable for error, illegality or unconstitutionality or any 43 other reason whatsoever by a proceeding under article seventy-eight of 44 the civil practice law and rules if application therefor is made to the 45 supreme court within thirty days after the giving of notice of such 46 final determination, provided, however, that any such proceeding under 47 article seventy-eight of the civil practice law and rules shall not be 48 instituted unless: 49 a. The amount of any tax sought to be reviewed, with such interest and 50 penalties thereon as may be provided for by local laws or regulations 51 shall be first deposited and there shall be filed an undertaking, issued 52 by a surety company authorized to transact business in this state and 53 approved by the superintendent of financial services of this state as to 54 and responsibility, in such amount as a justice of the supreme court 55 shall approve to the effect that if such proceeding be dismissed or theA. 8330 3 1 tax confirmed the petitioner will pay all costs and charges which may 2 accrue in the prosecution of such proceeding; or 3 b. At the option of the petitioner, such undertaking may be in a sum 4 sufficient to cover the taxes, interest and penalties stated in such 5 determination plus the costs and charges which may accrue against it in 6 the prosecution of the proceeding, in which event the petitioner shall 7 not be required to pay such taxes, interest or penalties as a condition 8 precedent to the application. 9 (7) Where any taxes imposed hereunder shall have been erroneously, 10 illegally or unconstitutionally collected and application for the refund 11 therefor duly made to the proper fiscal officer or officers, and such 12 officer or officers shall have made a determination denying such refund, 13 such determination shall be reviewable by a proceeding under article 14 seventy-eight of the civil practice law and rules, provided, however, 15 that such proceeding is instituted within thirty days after the giving 16 of the notice of such denial, that a final determination of tax due was 17 not previously made, and that an undertaking is filed with the proper 18 fiscal officer or officers in such amount and with such sureties as a 19 justice of the supreme court shall approve to the effect that if such 20 proceeding be dismissed or the taxes confirmed, the petitioner will pay 21 all costs and charges which may accrue in the prosecution of such 22 proceeding. 23 (8) Except in the case of a willfully false or fraudulent return with 24 intent to evade the tax, no assessment of additional tax shall be made 25 after the expiration of more than three years from the date of the 26 filing of a return, provided, however, that where no return has been 27 filed as provided by law the tax may be assessed at any time. 28 (9) All revenues resulting from the imposition of the tax under the 29 local laws shall be paid into the treasury of the town of Cortlandt and 30 shall be credited to and deposited in the general fund of such town. 31 Such revenues may be used for any lawful purpose. 32 (10) Each enactment of such a local law may provide for the imposition 33 of a hotel or motel tax for a period of time no longer than three years 34 from the date of its enactment. Nothing in this section shall prohibit 35 the adoption and enactment of local laws, pursuant to the provisions of 36 this section, upon the expiration of any other local law adopted pursu- 37 ant to this section. 38 (11) If any provision of this section or the application thereof to 39 any person or circumstance shall be held invalid, the remainder of this 40 section and the application of such provision to other persons or 41 circumstances shall not be affected thereby. 42 § 2. This act shall take effect immediately.