Bill Text: NY S09573 | 2023-2024 | General Assembly | Introduced


Bill Title: Authorizes the town of Dickinson to establish hotel and motel taxes within such town.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-06-03 - RECOMMIT, ENACTING CLAUSE STRICKEN [S09573 Detail]

Download: New_York-2023-S09573-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          9573

                    IN SENATE

                                      May 16, 2024
                                       ___________

        Introduced  by  Sen.  WEBB  --  read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations

        AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
          Dickinson  to  establish  hotel and motel taxes; 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-jj to
     2  read as follows:
     3    § 1202-jj. Occupancy tax in the town of Dickinson. (1) Notwithstanding
     4  any other provision of law to the contrary, the town  of  Dickinson,  in
     5  the  county  of  Broome, is hereby authorized and empowered to adopt and
     6  amend local laws imposing in such town a tax, in addition to  any  other
     7  tax  authorized and imposed pursuant to this article, such as the legis-
     8  lature has or would have the power and authority to impose upon  persons
     9  occupying  any  room  for  hire  in  any hotel. For the purposes of this
    10  section, the term "hotel" shall mean a building or portion of  it  which
    11  is  regularly used and kept open as such for the lodging of guests.  The
    12  term "hotel" includes an apartment hotel, a motel or a  boarding  house,
    13  whether  or  not meals are served. The rate of such tax shall not exceed
    14  three percent of the per diem rental rate for  each  room  whether  such
    15  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 Dickinson 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 laws.
    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
    26  account of the town of Dickinson imposing the tax and that such owner or

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06593-05-4

        S. 9573                             2

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

        S. 9573                             3

     1    b. At the option of the petitioner, such undertaking may be in  a  sum
     2  sufficient  to  cover  the taxes, interests and penalties stated in such
     3  determination plus the costs and charges which may accrue against it  in
     4  the  prosecution  of the proceeding, in which event the petitioner shall
     5  not  be required to pay such taxes, interest or penalties as a condition
     6  precedent to the application.
     7    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
     8  illegally or unconstitutionally collected and application for the refund
     9  therefor  duly  made  to the proper fiscal officer or officers, and such
    10  officer or officers shall have made a determination denying such refund,
    11  such determination shall be reviewable by  a  proceeding  under  article
    12  seventy-eight  of  the  civil practice law and rules, provided, however,
    13  that such proceeding is instituted within thirty days after  the  giving
    14  of  the notice of such denial, that a final determination of tax due was
    15  not previously made, and that an undertaking is filed  with  the  proper
    16  fiscal  officer  or  officers in such amount and with such sureties as a
    17  justice of the supreme court shall approve to the effect  that  if  such
    18  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    19  all costs and charges which  may  accrue  in  the  prosecution  of  such
    20  proceeding.
    21    (8)  Except in the case of a willfully false or fraudulent return with
    22  intent to evade the tax, no assessment of additional tax shall  be  made
    23  after  the  expiration  of  more  than  three years from the date of the
    24  filing of a return, provided, however, that where  no  return  has  been
    25  filed as provided by law the tax may be assessed at any time.
    26    (9)  All  revenues  resulting from the imposition of the tax under the
    27  local laws shall be paid into the treasury of the town of Dickinson  and
    28  shall be credited to and deposited in the general fund of the town. Such
    29  revenues may be used for any lawful purpose.
    30    (10) Each enactment of such a local law may provide for the imposition
    31  of  a  hotel  or motel tax for a period of time no longer than two years
    32  from the date of its enactment. Nothing in this section  shall  prohibit
    33  the  adoption and enactment of local laws, pursuant to the provisions of
    34  this section, upon the expiration of any other local law adopted  pursu-
    35  ant to this section.
    36    (11)  If  any  provision of this section or the application thereof to
    37  any person or circumstance shall be held invalid, the remainder of  this
    38  section  and  the  application  of  such  provision  to other persons or
    39  circumstances shall not be affected thereby.
    40    § 2. This act shall take effect immediately and shall  expire  and  be
    41  deemed repealed September 1, 2027.
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