STATE OF NEW YORK ________________________________________________________________________ 6548 2019-2020 Regular Sessions IN ASSEMBLY March 11, 2019 ___________ Introduced by M. of A. CROUCH -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing the county of Chenango to establish hotel and motel 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-ff to 2 read as follows: 3 § 1202-ff. Hotel or motel taxes in Chenango county. (1) Notwithstand- 4 ing any other provisions of law to the contrary, the county of Chenango 5 is hereby authorized and empowered to adopt and amend local laws impos- 6 ing in such county a tax, in addition to any other tax authorized and 7 imposed pursuant to this article such as the county legislature has or 8 would have the power and authority to impose upon persons occupying 9 hotel or motel rooms in such county. For the purposes of this section, 10 the term "hotel" or "motel" shall mean and include any facility provid- 11 ing lodging on an overnight basis and shall include those facilities 12 designated and commonly known as "bed and breakfast" and "tourist" 13 facilities. 14 The rates of such tax shall not exceed four percent of the per diem 15 rental rate for each room, provided however, that such tax shall not be 16 applicable to a permanent resident of a hotel or motel. For the 17 purposes of this section the term "permanent resident" shall mean a 18 person occupying any room or rooms in a hotel or motel for at least 19 thirty consecutive days. 20 (2) Such tax may be collected and administered by the county treasurer 21 or other fiscal officers of Chenango county by such means and in such 22 manner as other taxes which are now collected and administered by such 23 officers or as otherwise may be provided by such local law. 24 (3) Such local laws may provide that any tax imposed shall be paid by 25 the person liable therefor to the owner of the hotel or motel room occu- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10166-01-9A. 6548 2 1 pied or to the person entitled to be paid the rent or charge for the 2 hotel or motel room occupied for and on account of the county of Chenan- 3 go imposing the tax and that such owner or person entitled to be paid 4 the rent or charge shall be liable for the collection and payment of the 5 tax; and that such owner or person entitled to be paid the rent or 6 charge shall have the same right in respect to collecting the tax from 7 the person occupying the hotel or motel room, or in respect to nonpay- 8 ment of the tax by the person occupying the hotel or motel room, as if 9 the tax were a part of the rent or charge and payable at the same time 10 as the rent or charge; provided, however, that the county treasurer or 11 other fiscal officers of the county, specified in such local law, shall 12 be joined as a party in any action or proceeding brought to collect the 13 tax by the owner or by the person entitled to be paid the rent or 14 charge. 15 (4) Such local laws may provide for the filing of returns and the 16 payment of the tax on a monthly basis or on the basis of any longer or 17 shorter period of time. 18 (5) This section shall not authorize the imposition of such tax upon 19 any transaction, by or with any of the following in accordance with 20 section twelve hundred thirty of this article: 21 a. The state of New York, or any public corporation (including a 22 public corporation created pursuant to agreement or compact with another 23 state or the Dominion of Canada), improvement district or other poli- 24 tical subdivision of the state; 25 b. The United States of America, insofar as it is immune from taxa- 26 tion; 27 c. Any corporation or association, or trust, or community chest, fund 28 or foundation organized and operated exclusively for religious, charita- 29 ble or educational purposes, or for the prevention of cruelty to chil- 30 dren or animals, and no part of the net earnings of which inures to the 31 benefit of any private shareholder or individual and no substantial part 32 of the activities of which is carrying on propaganda, or otherwise 33 attempting to influence legislation; provided, however, that nothing in 34 this paragraph shall include an organization operated for the primary 35 purpose of carrying on a trade or business for profit, whether or not 36 all of its profits are payable to one or more organizations described in 37 this paragraph. 38 (6) Any final determination of the amount of any tax payable pursuant 39 to this section shall be reviewable for error, illegality or unconstitu- 40 tionality or any other reason whatsoever by a proceeding under article 41 seventy-eight of the civil practice law and rules if application there- 42 for is made to the supreme court within thirty days after the giving of 43 the notice of such final determination, provided, however, that any such 44 proceeding under article seventy-eight of the civil practice law and 45 rules shall not be instituted unless: 46 a. The amount of any tax sought to be reviewed, with such interest and 47 penalties thereon as may be provided for by local law or regulation 48 shall be first deposited and there is filed an undertaking, issued by a 49 surety company authorized to transact business in this state and 50 approved by the superintendent of financial services of this state as to 51 solvency and responsibility, in such amount as a justice of the supreme 52 court shall approve to the effect that if such proceeding be dismissed 53 or the tax confirmed the petitioner will pay all costs and charges which 54 may accrue in the prosecution of such proceeding; or 55 b. At the option of the petitioner such undertaking may be in a sum 56 sufficient to cover the taxes, interests and penalties stated in suchA. 6548 3 1 determination plus the costs and charges which may accrue against it in 2 the prosecution of the proceeding, in which event the petitioner shall 3 not be required to pay such taxes, interest or penalties as a condition 4 precedent to the application. 5 (7) Where any tax imposed pursuant to this section shall have been 6 erroneously, illegally or unconstitutionally collected and application 7 for the refund thereof duly made to the proper fiscal officer or offi- 8 cers, and such officer or officers shall have made a determination deny- 9 ing such refund, such determination shall be reviewable by a proceeding 10 under article seventy-eight of the civil practice law and rules, 11 provided, however, that such proceeding is instituted within thirty days 12 after the giving of the notice of such denial, that a final determi- 13 nation of tax due was not previously made, and that an undertaking is 14 filed with the proper fiscal officer or officers in such amount and with 15 such sureties as a justice of the supreme court shall approve to the 16 effect that if such proceeding be dismissed or the tax confirmed, the 17 petitioner will pay all costs and charges which may accrue in the prose- 18 cution of such proceeding. 19 (8) Except in the case of a wilfully false or fraudulent return with 20 intent to evade the tax, no assessment of additional tax shall be made 21 after the expiration of more than three years from the date of the 22 filing of a return, provided, however, that where no return has been 23 filed as provided by law the tax may be assessed at any time. 24 (9) All revenues resulting from the imposition of the tax under the 25 local laws shall be paid into the treasury of the county of Chenango and 26 shall be credited to and deposited in the general fund of the county, 27 thereafter to be allocated for the promotion of tourism development, 28 economic development, and other directly related and supporting activ- 29 ities. 30 (10) If any provision of this section or the application thereof to 31 any person or circumstance shall be held invalid, the remainder of this 32 section and the application of such provision to other persons or 33 circumstances shall not be affected thereby. 34 (11) Each enactment of such local law may provide for the imposition 35 of a hotel or motel tax for a period of time no longer than three years 36 from the effective date of its enactment. Nothing in this section shall 37 prohibit the adoption and enactment of local laws, pursuant to the 38 provisions of this section, upon the expiration of any other local law 39 adopted pursuant to this section. 40 § 2. This act shall take effect immediately.