Bill Text: NY A07705 | 2019-2020 | General Assembly | Introduced

Bill Title: Authorizes the town of Newburgh, in the county of Orange, to impose a hotel and motel tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-06-18 - substituted by s5453 [A07705 Detail]

Download: New_York-2019-A07705-Introduced.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      May 16, 2019

        Introduced by M. of A. JACOBSON -- read once and referred to the Commit-
          tee on Ways and Means

        AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
          Newburgh to impose a hotel and motel tax; 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-ff to
     2  read as follows:
     3    § 1202-ff. Hotel or motel taxes in the town of Newburgh. (1)  Notwith-
     4  standing  any  other  provisions  of  law  to  the contrary, the town of
     5  Newburgh, in the county of Orange, is hereby authorized and empowered to
     6  adopt and amend local laws imposing in such town a tax, in  addition  to
     7  any  other  tax  authorized and imposed pursuant to this article such as
     8  the legislature has or would have the power and authority to impose upon
     9  persons occupying hotel or motel rooms in such town. For the purposes of
    10  this section, the term "hotel" or "motel" shall  mean  and  include  any
    11  facility  consisting of rentable units and providing lodging on an over-
    12  night basis and shall include those facilities designated  and  commonly
    13  known as "bed and breakfast" and "tourist" facilities. The rates of such
    14  tax  shall  not exceed five percent of the per diem rental rate for each
    15  room, provided however, that such tax  shall  not  be  applicable  to  a
    16  permanent resident of a hotel or motel. For the purposes of this section
    17  the  term "permanent resident" shall mean a person occupying any room or
    18  rooms in a hotel or motel for at least ninety consecutive days.
    19    (2) Such tax may be collected and administered  by  the  chief  fiscal
    20  officer  of  the  town  of  Newburgh by such means and in such manner as
    21  other taxes which are now collected and administered by such officer  or
    22  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-

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

        A. 7705                             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 town of Newburgh
     3  imposing the tax and that such owner or person entitled to be  paid  the
     4  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 chief fiscal officer
    11  of the town, specified in such local law, shall be joined as a party  in
    12  any  action  or proceeding brought to collect the tax by the owner or by
    13  the person entitled to be paid the rent or 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 chapter:
    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  shall  be  first
    47  deposited  and there is filed an undertaking, issued by a surety company
    48  authorized to transact business in this state and approved by the super-
    49  intendent of financial services of this state as to solvency and respon-
    50  sibility, in such amount as a justice of the supreme court shall approve
    51  to the effect that if such proceeding be dismissed or the tax  confirmed
    52  the  petitioner  will  pay all costs and charges which may accrue in the
    53  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  in

        A. 7705                             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 the town of Newburgh and
    25  shall be credited to and deposited in the general fund of the town. Such
    26  revenues may be used for any lawful purpose.
    27    (10) If any provision of this section or the  application  thereof  to
    28  any  person or circumstance shall be held invalid, the remainder of this
    29  section and the application  of  such  provision  to  other  persons  or
    30  circumstances shall not be affected thereby.
    31    §  2.  This  act shall take effect immediately and shall expire and be
    32  deemed repealed 3 years after such date.