S T A T E O F N E W Y O R K ________________________________________________________________________ 7821 I N S E N A T E June 27, 2012 ___________ Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules 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 a local law 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 TOWN OF MOUNT PLEASANT. (1) NOTWITH- 5 STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE TOWN OF GREEN- 6 BURGH, WESTCHESTER COUNTY, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT 7 AND AMEND LOCAL LAWS IMPOSING IN THOSE PORTIONS OF SUCH TOWN NOT LOCATED 8 WITHIN A VILLAGE, AND THE VILLAGES OF TARRYTOWN, IRVINGTON, ARDSLEY, 9 ELMSFORD, DOBBS FERRY, HASTINGS-ON-HUDSON AND SLEEPY HOLLOW IN THE TOWNS 10 OF GREENBURGH AND MOUNT PLEASANT, WESTCHESTER COUNTY ARE HEREBY AUTHOR- 11 IZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH 12 VILLAGES A TAX, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND IMPOSED 13 PURSUANT TO THIS ARTICLE, AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER 14 AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING ROOMS IN HOTELS OR MOTELS 15 IN SUCH TOWNS OR VILLAGES THEREIN. FOR THE PURPOSES OF THIS SECTION, THE 16 TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF IT WHICH IS REGULARLY 17 USED AND KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS. THE TERM "HOTEL" 18 INCLUDES AN APARTMENT HOTEL, A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT 19 MEALS ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED THREE PERCENT OF 20 THE PER DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A 21 DAILY OR LONGER BASIS. 22 (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER OF 23 FINANCE OR OTHER FISCAL OFFICER OF THE TOWN OF GREENBURGH OR OF ANY 24 SPECIFIED VILLAGE THEREIN OR IN THE TOWN OF MOUNT PLEASANT, AS THE CASE 25 MAY BE, BY SUCH MEANS AND IN SUCH MANNER AS OTHER TAXES WHICH ARE NOW EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08252-06-2 S. 7821 2 1 COLLECTED AND ADMINISTERED BY SUCH OFFICERS IN ACCORDANCE WITH THE TOWN 2 OR VILLAGE CHARTER OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW. 3 (3) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID BY 4 THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU- 5 PIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE 6 HOTEL OR MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE TOWN OF GREEN- 7 BURGH OR OF ANY SPECIFIED VILLAGE THEREIN OR IN THE TOWN OF MOUNT PLEAS- 8 ANT IMPOSING THE TAX, AND THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID 9 THE RENT OR CHARGE SHALL BE LIABLE FOR THE COLLECTION AND PAYMENT OF THE 10 TAX; AND THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID THE RENT OR 11 CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT TO COLLECTING THE TAX FROM 12 THE PERSON OCCUPYING THE HOTEL OR MOTEL ROOM, OR IN RESPECT TO NONPAY- 13 MENT OF THE TAX BY THE PERSON OCCUPYING THE HOTEL OR MOTEL ROOM, AS IF 14 THE TAX WERE A PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME 15 AS THE RENT OR CHARGE; PROVIDED, HOWEVER, THAT THE COMMISSIONER OF 16 FINANCE OR OTHER FISCAL OFFICERS OF SUCH TOWNS OR VILLAGES, SPECIFIED IN 17 SUCH LOCAL LAW, SHALL BE JOINED AS A PARTY IN ANY ACTION OR PROCEEDING 18 BROUGHT TO COLLECT THE TAX BY THE OWNER OR BY THE PERSON ENTITLED TO BE 19 PAID THE RENT OR CHARGE. 20 (4) SUCH LOCAL LAWS MAY PROVIDE FOR THE FILING OF RETURNS AND THE 21 PAYMENT OF THE TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR 22 SHORTER PERIOD OF TIME. 23 (5) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON 24 THE FOLLOWING: 25 A. THE STATE OF NEW YORK, OR ANY PUBLIC CORPORATION, INCLUDING A 26 PUBLIC CORPORATION CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER 27 STATE OR THE DOMINION OF CANADA, IMPROVEMENT DISTRICT OR OTHER POLITICAL 28 SUBDIVISION OF THE STATE; 29 B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FROM TAXA- 30 TION; 31 C. ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST, FUND 32 OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA- 33 BLE OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHIL- 34 DREN OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE 35 BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART 36 OF THE ACTIVITIES OF WHICH IS CARRYING ON PROPAGANDA, OR OTHERWISE 37 ATTEMPTING TO INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING IN 38 THIS PARAGRAPH SHALL INCLUDE AN ORGANIZATION OPERATED FOR THE PRIMARY 39 PURPOSE OF CARRYING ON A TRADE OR BUSINESS FOR PROFIT, WHETHER OR NOT 40 ALL OF ITS PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN 41 THIS PARAGRAPH; AND 42 D. A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF THIS 43 SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A NATURAL PERSON OCCU- 44 PYING ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSEC- 45 UTIVE DAYS. 46 (6) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER 47 SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR ANY 48 OTHER REASON WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF 49 THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO THE 50 SUPREME COURT WITHIN THIRTY DAYS AFTER GIVING OF THE NOTICE OF SUCH 51 FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH PROCEEDING UNDER 52 ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES SHALL NOT BE 53 INSTITUTED UNLESS: 54 A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND 55 PENALTIES THEREON AS MAY BE PROVIDED FOR BY LOCAL LAW OR REGULATION 56 SHALL BE FIRST DEPOSITED AND THERE IS FILED AN UNDERTAKING, ISSUED BY A S. 7821 3 1 SURETY COMPANY AUTHORIZED TO TRANSACT BUSINESS IN THIS STATE AND 2 APPROVED BY THE SUPERINTENDENT OF INSURANCE OF THIS STATE AS TO SOLVENCY 3 AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE OF THE SUPREME COURT 4 SHALL APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING BE DISMISSED OR THE 5 TAX CONFIRMED THE PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH MAY 6 ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING; OR 7 B. AT THE OPTION OF THE PETITIONER SUCH UNDERTAKING MAY BE IN A SUM 8 SUFFICIENT TO COVER TAXES, INTEREST AND PENALTIES STATED IN SUCH DETER- 9 MINATION PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT IN THE 10 PROSECUTION OF THE PROCEEDING, IN WHICH EVENT THE PETITIONER SHALL NOT 11 BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A CONDITION 12 PRECEDENT TO THE APPLICATION. 13 (7) WHERE ANY TAX IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY, ILLE- 14 GALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND 15 THEREOF DULY MADE TO THE PROPER FISCAL OFFICER OR OFFICERS, AND SUCH 16 OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING SUCH REFUND, 17 SUCH DETERMINATION SHALL BE REVIEWABLE BY A PROCEEDING UNDER ARTICLE 18 SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES, PROVIDED, HOWEVER, 19 THAT SUCH PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS AFTER THE GIVING 20 OF THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMINATION OF TAX DUE WAS 21 NOT PREVIOUSLY MADE, AND THAT AN UNDERTAKING IS FILED WITH THE PROPER 22 FISCAL OFFICER OR OFFICERS IN SUCH AMOUNT AND WITH SUCH SURETIES AS A 23 JUSTICE OF THE SUPREME COURT SHALL APPROVE TO THE EFFECT THAT IF SUCH 24 PROCEEDING BE DISMISSED OR THE TAX CONFIRMED, THE PETITIONER WILL PAY 25 ALL COSTS AND CHARGES WHICH ACCRUE IN THE PROSECUTION OF SUCH PROCEED- 26 ING. 27 (8) EXCEPT IN THE CASE OF A WILLFULLY FALSE OR FRAUDULENT RETURN WITH 28 INTENT TO EVADE THE TAX, NO ASSESSMENT OF ADDITIONAL TAX SHALL BE MADE 29 AFTER THE EXPIRATION OF MORE THAN THREE YEARS FROM THE DATE OF THE 30 FILING OF A RETURN, PROVIDED, HOWEVER, THAT WHERE NO RETURN HAS BEEN 31 FILED AS PROVIDED BY LAW THE TAX MAY BE ASSESSED AT ANY TIME. 32 (9) REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY THIS 33 SECTION SHALL BE PAID INTO THE TREASURY OF THE TOWN OF GREENBURGH OR OF 34 THE SPECIFIED VILLAGE THEREIN OR IN THE TOWN OF MOUNT PLEASANT, AND 35 SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF SUCH TOWN OR 36 VILLAGE; AND MAY THEREAFTER BE ALLOCATED AT THE DISCRETION OF THE BOARD 37 OF LEGISLATORS OF THE TOWN OF GREENBURGH OR OF THE SPECIFIED VILLAGE 38 THEREIN OR IN THE TOWN OF MOUNT PLEASANT FOR ANY TOWN OR VILLAGE 39 PURPOSE. 40 (10) EACH ENACTMENT OF SUCH LOCAL LAW MAY PROVIDE FOR IMPOSITION OF A 41 HOTEL OR MOTEL TAX FOR A PERIOD OF TIME TO EXPIRE DECEMBER THIRTY-FIRST, 42 TWO THOUSAND FIFTEEN. NOTHING IN THIS SECTION SHALL PROHIBIT THE 43 ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS OF THIS 44 SECTION, UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED PURSUANT TO 45 THIS SECTION. 46 (11) IF ANY PROVISION OF THIS SECTION OR THE APPLICATION THEREOF TO 47 ANY PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF THIS 48 SECTION AND THE APPLICATION OF SUCH PROVISION TO OTHER PERSONS OR 49 CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY. 50 S 2. This act shall take effect immediately.