STATE OF NEW YORK ________________________________________________________________________ 5572 2019-2020 Regular Sessions IN ASSEMBLY February 13, 2019 ___________ Introduced by M. of A. MANKTELOW -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing Wayne County to impose and collect hotel and motel occupancy taxes 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-ww to 2 read as follows: 3 § 1202-ww. Hotel or motel taxes in Wayne county. (1) Notwithstanding 4 any other provisions of law to the contrary, the county of Wayne is 5 hereby authorized and empowered to adopt and amend local laws imposing 6 in such county a tax, in addition to any other tax authorized and 7 imposed pursuant to this article such as the legislature has or would 8 have the power and authority to impose upon persons occupying hotel or 9 motel rooms in such county. For the purposes of this section, the term 10 "hotel" or "motel" shall mean and include any facility providing lodging 11 on an overnight basis and shall include those facilities designated and 12 commonly known as "bed and breakfast" and "tourist" facilities. 13 The rates of such tax shall not exceed five percent of the per diem 14 rental rate for each room, provided however, that such tax shall not be 15 applicable to a permanent resident of a hotel or motel. For the purposes 16 of this section the term "permanent resident" shall mean a person occu- 17 pying any room or rooms in a hotel or motel for at least thirty consec- 18 utive days. 19 (2) Such tax may be collected and administered by the county treasurer 20 or other fiscal officers of Wayne county by such means and in such 21 manner as other taxes which are now collected and administered by such 22 officers or as otherwise may be provided by such local law. 23 (3) Such local laws may provide that any tax imposed shall be paid by 24 the person liable therefor to the owner of the hotel or motel room occu- 25 pied or to the person entitled to be paid the rent or charge for the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08946-01-9A. 5572 2 1 hotel or motel room occupied for and on account of the county of Wayne 2 imposing the tax and that such owner or person entitled to be paid the 3 rent or charge shall be liable for the collection and payment of the 4 tax; and that such owner or person entitled to be paid the rent or 5 charge shall have the same right in respect to collecting the tax from 6 the person occupying the hotel or motel room, or in respect to nonpay- 7 ment of the tax by the person occupying the hotel or motel room, as if 8 the tax were a part of the rent or charge and payable at the same time 9 as the rent or charge; provided, however, that the county treasurer or 10 other fiscal officers of the county, specified in such local law, shall 11 be joined as a party in any action or proceeding brought to collect the 12 tax by the owner or by the person entitled to be paid the rent or 13 charge. 14 (4) Such local laws may provide for the filing of returns and the 15 payment of the tax 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 transaction, by or with any of the following in accordance with 19 section twelve hundred thirty of this article: 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; 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 (6) Any final determination of the amount of any tax payable hereunder 38 shall be reviewable for error, illegality or unconstitutionality or any 39 other reason whatsoever by a proceeding under article seventy-eight of 40 the civil practice law and rules if application therefor is made to the 41 supreme court within thirty days after the giving of the notice of such 42 final determination, provided, however, that any such proceeding under 43 article seventy-eight of the civil practice law and rules shall not be 44 instituted unless: 45 a. The amount of any tax sought to be reviewed, with such interest and 46 penalties thereon as may be provided for by local law or regulation 47 shall be first deposited and there is filed an undertaking, issued by a 48 surety company authorized to transact business in this state and 49 approved by the superintendent of financial services of this state as to 50 solvency and responsibility, in such amount as a justice of the supreme 51 court shall approve to the effect that if such proceeding be dismissed 52 or the tax confirmed the petitioner will pay all costs and charges which 53 may accrue in the prosecution of such proceeding; or 54 b. At the option of the petitioner such undertaking may be in a sum 55 sufficient to cover the taxes, interests and penalties stated in such 56 determination plus the costs and charges which may accrue against it inA. 5572 3 1 the prosecution of the proceeding, in which event the petitioner shall 2 not be required to pay such taxes, interest or penalties as a condition 3 precedent to the application. 4 (7) Where any tax imposed hereunder shall have been erroneously, ille- 5 gally or unconstitutionally collected and application for the refund 6 thereof duly made to the proper fiscal officer or officers, and such 7 officer or officers shall have made a determination denying such refund, 8 such determination shall be reviewable by a proceeding under article 9 seventy-eight of the civil practice law and rules, provided, however, 10 that such proceeding is instituted within thirty days after the giving 11 of the notice of such denial, that a final determination of tax due was 12 not previously made, and that an undertaking is filed with the proper 13 fiscal officer or officers in such amount and with such sureties as a 14 justice of the supreme court shall approve to the effect that if such 15 proceeding be dismissed or the tax confirmed, the petitioner will pay 16 all costs and charges which may accrue in the prosecution of such 17 proceeding. 18 (8) Except in the case of a wilfully false or fraudulent return with 19 intent to evade the tax, no assessment of additional tax shall be made 20 after the expiration of more than three years from the date of the 21 filing of a return, provided, however, that where no return has been 22 filed as provided by law the tax may be assessed at any time. 23 (9) All revenues resulting from the imposition of the tax under the 24 local laws shall be paid into the treasury of Wayne county and shall be 25 credited to and deposited in the general fund of the county; provided, 26 however, that such local laws shall provide that the county shall be 27 authorized to retain up to a maximum of ten percent of such revenue to 28 defer the necessary expenses of the county in administering such tax. 29 The revenue derived from the tax, after deducting the amount provided 30 for administering such tax, as so authorized by local law, shall be 31 allocated to enhance the general economy of Wayne county, its cities, 32 towns and villages. 33 § 2. This act shall take effect immediately.