Bill Text: NY A07706 | 2019-2020 | General Assembly | Introduced

Bill Title: Authorizes and empowers the town of DeWitt to adopt and amend local laws to impose an occupancy tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-06-12 - ordered to third reading rules cal.189 [A07706 Detail]

Download: New_York-2019-A07706-Introduced.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                      May 16, 2019

        Introduced by M. of A. HUNTER -- read once and referred to the Committee
          on Ways and Means

        AN  ACT  to amend the tax law, in relation to the imposition of an occu-
          pancy tax in the town of DeWitt; 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.  Occupancy  tax in the town of DeWitt. (1) Notwithstanding
     4  any other provision of law to the contrary, the town of DeWitt,  in  the
     5  county  of  Onondaga,  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  two and three-quarters (2.75) percent of the per diem  rental  rate  for
    15  each room whether 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 town of DeWitt by such means and in such manner as  other
    18  taxes  which  are  now  collected and administered by such officer or as
    19  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
    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,

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

        A. 7706                             2

     1  motel or other similar place of public accommodation occupied for and on
     2  account  of  the  town of DeWitt imposing the tax and that such owner or
     3  person entitled to be paid the rent or charge shall be  liable  for  the
     4  collection  and  payment of the tax; and that such owner or person enti-
     5  tled to be paid the rent or charge shall have the same right in  respect
     6  to collecting the tax from the person occupying the room for hire in the
     7  tourist  home,  inn, club, hotel, motel or other similar place of public
     8  accommodation, or in respect to nonpayment of  the  tax  by  the  person
     9  occupying the room for hire in the tourist home, inn, club, hotel, motel
    10  or similar place of public accommodation, as if the taxes were a part of
    11  the  rent  or charge and payable at the same time as the rent or charge;
    12  provided, however, that the chief fiscal officer of the town,  specified
    13  in such local laws, shall be joined as a party in any action or proceed-
    14  ing brought to collect the tax by the owner or by the person entitled to
    15  be paid the rent or charge.
    16    (4)  Such  local  laws  may  provide for the filing of returns and the
    17  payment of the taxes on a monthly basis or on the basis of any longer or
    18  shorter period of time.
    19    (5) This section shall not authorize the imposition of such  tax  upon
    20  any of the following:
    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; or
    38    d.  A permanent resident of a hotel or motel. For the purposes of this
    39  section, the term "permanent resident" shall mean a natural person occu-
    40  pying any room or rooms in a hotel or motel for at least thirty  consec-
    41  utive days.
    42    (6) Any final determination of the amount of any tax payable hereunder
    43  shall  be reviewable for error, illegality or unconstitutionality or any
    44  other reason whatsoever by a proceeding under article  seventy-eight  of
    45  the  civil practice law and rules if application therefor is made to the
    46  supreme court within thirty days after the  giving  of  notice  of  such
    47  final  determination,  provided, however, that any such proceeding under
    48  article seventy-eight of the civil practice law and rules shall  not  be
    49  instituted unless:
    50    a. The amount of any tax sought to be reviewed, with such interest and
    51  penalties  thereon  as  may be provided for by local laws or regulations
    52  shall be first deposited and there shall be filed an undertaking, issued
    53  by a surety company authorized to transact business in  this  state  and
    54  approved by the superintendent of financial services of this state as to
    55  solvency  and responsibility, in such amount as a justice of the supreme
    56  court shall approve to the effect that if such proceeding  be  dismissed

        A. 7706                             3

     1  or the tax confirmed the petitioner will pay all costs and charges which
     2  may accrue in the prosecution of such proceeding; or
     3    b.  At  the option of the petitioner, such undertaking may be in a sum
     4  sufficient to cover the taxes, interests and penalties  stated  in  such
     5  determination  plus the costs and charges which may accrue against it in
     6  the prosecution of the proceeding, in which event the  petitioner  shall
     7  not  be required to pay such taxes, interest or penalties as a condition
     8  precedent to the application.
     9    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
    10  illegally or unconstitutionally collected and application for the refund
    11  therefor  duly  made  to the proper fiscal officer or officers, and such
    12  officer or officers shall have made a determination denying such refund,
    13  such determination shall be reviewable by  a  proceeding  under  article
    14  seventy-eight  of  the  civil practice law and rules, provided, however,
    15  that such proceeding is instituted within thirty days after  the  giving
    16  of  the notice of such denial, that a final determination of tax due was
    17  not previously made, and that an undertaking is filed  with  the  proper
    18  fiscal  officer  or  officers in such amount and with such sureties as a
    19  justice of the supreme court shall approve to the effect  that  if  such
    20  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    21  all costs and charges which  may  accrue  in  the  prosecution  of  such
    22  proceeding.
    23    (8)  Except in the case of a willfully false or fraudulent return with
    24  intent to evade the tax, no assessment of additional tax shall  be  made
    25  after  the  expiration  of  more  than  three years from the date of the
    26  filing of a return, provided, however, that where  no  return  has  been
    27  filed as provided by law the tax may be assessed at any time.
    28    (9)  All  revenues  resulting from the imposition of the tax under the
    29  local laws shall be paid into the treasury of the town  of  DeWitt,  and
    30  shall  be  credited to and deposited in the general fund of the town but
    31  will be attributed to specific line items  in  the  annual  DeWitt  town
    32  budget  dedicated  to the town's Willis Carrier Park and tourism infras-
    33  tructure improvements promoting tourism  and  increases  in  hotel/motel
    34  industry room occupancy, and that such funds may thereafter be allocated
    35  and  utilized for the aforesaid purposes of paying for the construction,
    36  re-construction, maintenance, upkeep, and  operations  of  the  town  of
    37  DeWitt  Willis  Carrier Park, the construction, re-construction, mainte-
    38  nance, upkeep, and operations of any appurtenant facilities or  services
    39  thereto,  the  payment  or  re-payment of any bond, loan, note, or other
    40  financing instrument, the debt associated with which  was  incurred  for
    41  the construction, re-construction, maintenance, upkeep, and operation of
    42  the   said   Park,   appurtenant   facilities,  and  services,  and  the
    43  construction, re-construction, maintenance or upkeep of town infrastruc-
    44  ture and services utilized  in  connection  with  the  tourism  and  the
    45  hotel/motel  industry  within  the  town of DeWitt ("tourism infrastruc-
    46  ture"). Not less than thirty percent of the revenues from the imposition
    47  of the tax shall be allocated and utilized  for  tourism  infrastructure
    48  and services within the town of Dewitt.
    49    (10) Each enactment of such a local law may provide for the imposition
    50  of  a hotel or motel tax for a period of time no longer than three years
    51  from the date of its enactment.  Nothing in this section shall  prohibit
    52  the  adoption and enactment of local laws, pursuant to the provisions of
    53  this section, upon the expiration of any other local law adopted  pursu-
    54  ant to this section.
    55    (11)  If  any  provision of this section or the application thereof to
    56  any person or circumstance shall be held invalid, the remainder of  this

        A. 7706                             4

     1  section  and  the  application  of  such  provision  to other persons or
     2  circumstances shall not be affected thereby.
     3    §  2.  This  act shall take effect immediately and shall expire and be
     4  deemed repealed September 1, 2022.