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 - Dead) 2020-01-08 - referred to ways and means [A07706 Detail]
Download: New_York-2019-A07706-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7706 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. LBD11460-01-9A. 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 dismissedA. 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 thisA. 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.
