Bill Text: NY A06537 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to authorizing an occupancy tax in the village of Medina in Orleans county not to exceed two percent of the per diem rental rate for each room.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Engrossed) 2019-05-20 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [A06537 Detail]

Download: New_York-2019-A06537-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
            S. 4451                                                  A. 6537
                               2019-2020 Regular Sessions
                SENATE - ASSEMBLY
                                     March 11, 2019
                                       ___________
        IN  SENATE -- Introduced by Sen. ORTT -- read twice and ordered printed,
          and when printed to be committed to the  Committee  on  Investigations
          and Government Operations
        IN  ASSEMBLY  --  Introduced by M. of A. NORRIS, HAWLEY -- 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 village of Medina
          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-z-4 to
     2  read as follows:
     3    § 1202-z-4. Occupancy tax in the village of Medina. (1)  Notwithstand-
     4  ing  any  other provision of law to the contrary, the village of Medina,
     5  in the county of Orleans, is hereby authorized and  empowered  to  adopt
     6  and  amend local laws imposing in such village a tax, in addition to any
     7  other tax authorized and imposed pursuant to this article, such  as  the
     8  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,  a  motel  or  a  boarding
    13  house,  whether  or not meals are served. The rate of such tax shall not
    14  exceed two 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 village of Medina 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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10301-01-9

        S. 4451                             2                            A. 6537
     1  tourist home, inn, club, hotel, motel or other similar place  of  public
     2  accommodation  occupied or to the person entitled to be paid the rent or
     3  charge for the room for hire in the  tourist  home,  inn,  club,  hotel,
     4  motel or other similar place of public accommodation occupied for and on
     5  account of the village of Medina imposing the tax and that such owner or
     6  person  entitled  to  be paid the rent or charge shall be liable for the
     7  collection and payment of the tax; and that such owner or  person  enti-
     8  tled  to be paid the rent or charge shall have the same right in respect
     9  to collecting the tax from the person occupying the room for hire in the
    10  tourist home, inn, club, hotel, motel or other similar place  of  public
    11  accommodation,  or  in  respect  to  nonpayment of the tax by the person
    12  occupying the room for hire in the tourist home, inn, club, hotel, motel
    13  or similar place of public accommodation, as if the taxes were a part of
    14  the rent or charge and payable at the same time as the rent  or  charge;
    15  provided,  however, that the chief fiscal officer of the village, speci-
    16  fied in such local laws, shall be joined as a party  in  any  action  or
    17  proceeding  brought  to  collect  the  tax by the owner or by the person
    18  entitled to be paid the rent or charge.
    19    (4) Such local laws may provide for the  filing  of  returns  and  the
    20  payment of the taxes on a monthly basis or on the basis of any longer or
    21  shorter period of time.
    22    (5)  This  section shall not authorize the imposition of such tax upon
    23  any of the following:
    24    a. The state of New York,  or  any  public  corporation  (including  a
    25  public corporation created pursuant to agreement or compact with another
    26  state  or  the  dominion of Canada), improvement district or other poli-
    27  tical subdivision of the state;
    28    b. The United States of America, insofar as it is  immune  from  taxa-
    29  tion; or
    30    c.  Any corporation or association, or trust, or community chest, fund
    31  or foundation organized and operated exclusively for religious, charita-
    32  ble or educational purposes, or for the prevention of cruelty  to  chil-
    33  dren  or animals, and no part of the net earnings of which inures to the
    34  benefit of any private shareholder or individual and no substantial part
    35  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    36  attempting  to influence legislation; provided, however, that nothing in
    37  this paragraph shall include an organization operated  for  the  primary
    38  purpose  of  carrying  on a trade or business for profit, whether or not
    39  all of its profits are payable to one or more organizations described in
    40  this paragraph.
    41    d. A permanent resident of a hotel or motel. For the purposes of  this
    42  section, the term "permanent resident" shall mean a natural person occu-
    43  pying  any room or rooms in a hotel or motel for at least thirty consec-
    44  utive days.
    45    (6) Any final determination of the amount of any tax payable hereunder
    46  shall be reviewable for error, illegality or unconstitutionality or  any
    47  other  reason  whatsoever by a proceeding under article seventy-eight of
    48  the civil practice law and rules if application therefor is made to  the
    49  supreme  court  within  thirty  days  after the giving of notice of such
    50  final determination, provided, however, that any such  proceeding  under
    51  article  seventy-eight  of the civil practice law and rules shall not be
    52  instituted unless:
    53    a. The amount of any tax sought to be reviewed, with such interest and
    54  penalties thereon as may be provided for by local  laws  or  regulations
    55  shall be first deposited and there shall be filed an undertaking, issued
    56  by  a  surety  company authorized to transact business in this state and

        S. 4451                             3                            A. 6537
     1  approved by the superintendent of financial services of this state as to
     2  solvency and responsibility, in such amount as a justice of the  supreme
     3  court  shall  approve to the effect that if such proceeding be dismissed
     4  or the tax confirmed the petitioner will pay all costs and charges which
     5  may accrue in the prosecution of such proceeding; or
     6    b.  At  the option of the petitioner, such undertaking may be in a sum
     7  sufficient to cover the taxes, interest and  penalties  stated  in  such
     8  determination  plus the costs and charges which may accrue against it in
     9  the prosecution of the proceeding, in which event the  petitioner  shall
    10  not  be required to pay such taxes, interest or penalties as a condition
    11  precedent to the application.
    12    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
    13  illegally or unconstitutionally collected and application for the refund
    14  therefor  duly  made  to the proper fiscal officer or officers, and such
    15  officer or officers shall have made a determination denying such refund,
    16  such determination shall be reviewable by  a  proceeding  under  article
    17  seventy-eight  of  the  civil practice law and rules, provided, however,
    18  that such proceeding is instituted within thirty days after  the  giving
    19  of  the notice of such denial, that a final determination of tax due was
    20  not previously made, and that an undertaking is filed  with  the  proper
    21  fiscal  officer  or  officers in such amount and with such sureties as a
    22  justice of the supreme court shall approve to the effect  that  if  such
    23  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    24  all costs and charges which  may  accrue  in  the  prosecution  of  such
    25  proceeding.
    26    (8)  Except in the case of a willfully false or fraudulent return with
    27  intent to evade the tax, no assessment of additional tax shall  be  made
    28  after  the  expiration  of  more  than  three years from the date of the
    29  filing of a return, provided, however, that where  no  return  has  been
    30  filed as provided by law the tax may be assessed at any time.
    31    (9)  All  revenues  resulting from the imposition of the tax under the
    32  local laws shall be paid into the treasury of the village of Medina  and
    33  shall  be credited to and deposited in the general fund of such village.
    34  Such revenues may be used for any lawful purpose.
    35    (10) Each enactment of such a local law may provide for the imposition
    36  of a hotel or motel tax for a period of time no longer than three  years
    37  from  the  date of its enactment. Nothing in this section shall prohibit
    38  the adoption and enactment of local laws, pursuant to the provisions  of
    39  this  section, upon the expiration of any other local law adopted pursu-
    40  ant to this section.
    41    (11) If any provision of this section or the  application  thereof  to
    42  any  person or circumstance shall be held invalid, the remainder of this
    43  section and the application  of  such  provision  to  other  persons  or
    44  circumstances shall not be affected thereby.
    45    § 2. This act shall take effect immediately.
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