S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         8804
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 4, 2012
                                      ___________
       Introduced by M. of A. ABINANTI -- 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
         Greenburgh to adopt a local law to impose a hotel/motel occupancy  tax
         for hotels not located in a village; authorizing specified villages in
         the  towns  of  Greenburgh  and  Mount Pleasant to adopt local laws to
         impose a hotel/motel occupancy tax in such villages
         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-cc to
    2  read as follows:
    3    S 1202-CC. HOTEL OR MOTEL TAXES IN THE TOWN OF GREENBURGH  AND  SPECI-
    4  FIED VILLAGES THEREIN AND IN THE VILLAGE OF SLEEPY HOLLOW.  (1) NOTWITH-
    5  STANDING  ANY  OTHER  PROVISIONS  OF  LAW TO THE CONTRARY, THE FOLLOWING
    6  MUNICIPALITIES ARE HEREBY AUTHORIZED AND EMPOWERED TO  ADOPT  AND  AMEND
    7  LOCAL LAWS IMPOSING A TAX ON PERSONS OCCUPYING ROOMS IN HOTELS OR MOTELS
    8  IN  SUCH TOWNS OR VILLAGES THEREIN, AS THE LEGISLATURE HAS OR WOULD HAVE
    9  THE POWER AND AUTHORITY TO IMPOSE, IN ADDITION TO ANY OTHER TAX  AUTHOR-
   10  IZED AND IMPOSED PURSUANT TO THIS ARTICLE:
   11    A.  THE  TOWN  OF GREENBURGH, WESTCHESTER COUNTY, IN THOSE PORTIONS OF
   12  SUCH TOWN NOT LOCATED WITHIN A VILLAGE;
   13    B. THE VILLAGES OF  TARRYTOWN,  IRVINGTON,  ARDSLEY,  ELMSFORD,  DOBBS
   14  FERRY, HASTINGS-ON-HUDSON SITUATE IN THE TOWN OF GREENBURGH; AND
   15    C. THE VILLAGE OF SLEEPY HOLLOW SITUATE IN THE TOWN OF MOUNT PLEASANT,
   16  WESTCHESTER COUNTY.
   17    (2)  FOR  THE  PURPOSES OF THIS SECTION, THE TERM "HOTEL" SHALL MEAN A
   18  BUILDING OR PORTION OF IT WHICH IS REGULARLY USED AND KEPT OPEN AS  SUCH
   19  FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL,
   20  A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED.
   21    (3)  THE  RATE  OF  SUCH TAX SHALL NOT EXCEED THREE PERCENT OF THE PER
   22  DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A DAILY OR
   23  LONGER BASIS.
   24    (4) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER  OF
   25  FINANCE  OR  OTHER  FISCAL  OFFICER  OF THE TOWN OF GREENBURGH OR OF ANY
   26  SPECIFIED VILLAGE THEREIN OR OF THE VILLAGE OF SLEEPY HOLLOW SITUATE  IN
   27  THE  TOWN  OF  MOUNT  PLEASANT, AS THE CASE MAY BE, BY SUCH MEANS AND IN
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD13535-03-2
       A. 8804                             2
    1  SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND  ADMINISTERED  BY
    2  SUCH  OFFICERS  IN  ACCORDANCE  WITH  THE  TOWN OR VILLAGE CHARTER OR AS
    3  OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
    4    (5)  SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID BY
    5  THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
    6  PIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  FOR  THE
    7  HOTEL  OR  MOTEL  ROOM OCCUPIED FOR AND ON ACCOUNT OF THE TOWN OF GREEN-
    8  BURGH OR OF ANY SPECIFIED VILLAGE THEREIN OR OF THE  VILLAGE  OF  SLEEPY
    9  HOLLOW  SITUATE IN THE TOWN OF MOUNT PLEASANT IMPOSING THE TAX, AND THAT
   10  SUCH OWNER OR PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  SHALL  BE
   11  LIABLE FOR THE COLLECTION AND PAYMENT OF THE TAX; AND THAT SUCH OWNER OR
   12  PERSON  ENTITLED TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT
   13  IN RESPECT TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE HOTEL  OR
   14  MOTEL ROOM, OR IN RESPECT TO NONPAYMENT OF THE TAX BY THE PERSON OCCUPY-
   15  ING  THE  HOTEL  OR MOTEL ROOM, AS IF THE TAX WERE A PART OF THE RENT OR
   16  CHARGE AND PAYABLE AT THE SAME TIME AS THE  RENT  OR  CHARGE;  PROVIDED,
   17  HOWEVER,  THAT  THE  COMMISSIONER OF FINANCE OR OTHER FISCAL OFFICERS OF
   18  SUCH TOWNS OR VILLAGES, SPECIFIED IN SUCH LOCAL LAW, SHALL BE JOINED  AS
   19  A  PARTY  IN  ANY ACTION OR PROCEEDING BROUGHT TO COLLECT THE TAX BY THE
   20  OWNER OR BY THE PERSON ENTITLED TO BE PAID THE RENT OR CHARGE.
   21    (6) SUCH LOCAL LAWS MAY PROVIDE FOR THE  FILING  OF  RETURNS  AND  THE
   22  PAYMENT  OF  THE TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
   23  SHORTER PERIOD OF TIME.
   24    (7) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
   25  THE FOLLOWING:
   26    A. THE STATE OF NEW YORK OR ANY PUBLIC CORPORATION, INCLUDING A PUBLIC
   27  CORPORATION  CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER STATE
   28  OR THE DOMINION OF  CANADA,  IMPROVEMENT  DISTRICT  OR  OTHER  POLITICAL
   29  SUBDIVISION OF THE STATE;
   30    B.  THE  UNITED  STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FROM TAXA-
   31  TION; AND
   32    C. ANY CORPORATION OR ASSOCIATION OR TRUST OR COMMUNITY CHEST, FUND OR
   33  FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS,  CHARITABLE
   34  OR  EDUCATIONAL PURPOSES OR FOR THE PREVENTION OF CRUELTY TO CHILDREN OR
   35  ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE  BENEFIT
   36  OF  ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART OF THE
   37  ACTIVITIES OF WHICH IS CARRYING ON PROPAGANDA, OR  OTHERWISE  ATTEMPTING
   38  TO  INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING IN THIS PARA-
   39  GRAPH SHALL INCLUDE AN ORGANIZATION OPERATED FOR THE PRIMARY PURPOSE  OF
   40  CARRYING  ON  A  TRADE OR BUSINESS FOR PROFIT, WHETHER OR NOT ALL OF ITS
   41  PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN THIS PARA-
   42  GRAPH.
   43    (8) 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 GIVING OF THE 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  LAW  OR  REGULATION
   53  SHALL  BE FIRST DEPOSITED AND THERE IS FILED AN UNDERTAKING, ISSUED BY A
   54  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. 8804                             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 TAXES, INTEREST AND PENALTIES STATED IN SUCH  DETER-
    6  MINATION  PLUS  THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT IN THE
    7  PROSECUTION OF THE PROCEEDING, IN WHICH EVENT THE PETITIONER  SHALL  NOT
    8  BE  REQUIRED  TO  PAY  SUCH  TAXES, INTEREST OR PENALTIES AS A CONDITION
    9  PRECEDENT TO THE APPLICATION.
   10    (9) WHERE ANY TAX IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY, ILLE-
   11  GALLY OR UNCONSTITUTIONALLY COLLECTED AND  APPLICATION  FOR  THE  REFUND
   12  THEREOF  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 TAX CONFIRMED, THE PETITIONER WILL PAY
   22  ALL COSTS AND CHARGES WHICH ACCRUE IN THE PROSECUTION OF  SUCH  PROCEED-
   23  ING.
   24    (10) 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    (11) REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY  THIS
   30  SECTION  SHALL BE PAID INTO THE TREASURY OF THE TOWN OF GREENBURGH OR OF
   31  THE SPECIFIED VILLAGE THEREIN OR OF THE VILLAGE OF SLEEPY HOLLOW SITUATE
   32  IN THE TOWN OF MOUNT PLEASANT, AND SHALL BE CREDITED TO AND DEPOSITED IN
   33  THE GENERAL FUND OF SUCH TOWN OR VILLAGE; AND MAY  THEREAFTER  BE  ALLO-
   34  CATED  AT  THE  DISCRETION  OF  THE  BOARD OF LEGISLATORS OF THE TOWN OF
   35  GREENBURGH OR OF THE SPECIFIED VILLAGE THEREIN  OR  OF  THE  VILLAGE  OF
   36  SLEEPY  HOLLOW  SITUATE  IN  THE  TOWN OF MOUNT PLEASANT FOR ANY TOWN OR
   37  VILLAGE PURPOSE,  PROVIDED  SUCH  TOWN  OR  VILLAGE  COMPLIES  WITH  THE
   38  PROVISIONS OF SUBDIVISION THIRTEEN OF THIS SECTION.
   39    (12)  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    (13) THE BOARD OF LEGISLATORS OF THE TOWN  OF  GREENBURGH  OR  OF  THE
   44  SPECIFIED  VILLAGES  THEREIN AND OF THE VILLAGE OF SLEEPY HOLLOW SITUATE
   45  IN THE TOWN OF MOUNT PLEASANT SHALL ALLOCATE ONE-SIXTH OF SUCH  REVENUES
   46  RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY THIS SECTION, FOR THE
   47  PURPOSE  OF  PROMOTING ECONOMIC DEVELOPMENT AND TOURISM WITHIN SUCH TOWN
   48  OR VILLAGE.
   49    (14) THE TOWN OF GREENBURGH, THE SPECIFIED VILLAGES THEREIN,  AND  THE
   50  VILLAGE  OF  SLEEPY  HOLLOW SHALL CONSULT WITH HOTEL AND MOTEL REPRESEN-
   51  TATIVES WITHIN SUCH TOWN OR VILLAGE TO DETERMINE HOW TO BEST APPROPRIATE
   52  THE MONEY ALLOCATED PURSUANT TO SUBDIVISION THIRTEEN OF THIS SECTION.
   53    S 2. This act shall take effect immediately.