Bill Text: NY A09707 | 2023-2024 | General Assembly | Amended


Bill Title: Allows the city of Syracuse, in the county of Onondaga, to impose a two percent hotel and motel tax upon persons occupying hotel or motel rooms in such city.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-06-05 - substituted by s8950a [A09707 Detail]

Download: New_York-2023-A09707-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         9707--A

                   IN ASSEMBLY

                                      April 3, 2024
                                       ___________

        Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
          Committee on Ways and Means --  committee  discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee

        AN  ACT  to  amend  the  tax law, in relation to authorizing the city of
          Syracuse 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-nnn to
     2  read as follows:
     3    § 1202-nnn. Occupancy tax in the city of Syracuse. (1) Notwithstanding
     4  any other provision of law to the contrary, the city of Syracuse, in the
     5  county of Onondaga, is hereby authorized  and  empowered  to  adopt  and
     6  amend  local  laws imposing in such city 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  percent of the per diem rental rate for each room whether such room
    15  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  city  of  Syracuse 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
    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,
    25  motel or other similar place of public accommodation occupied for and on
    26  account of the city of Syracuse imposing the tax and that such owner  or

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13954-03-4

        A. 9707--A                          2

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

        A. 9707--A                          3

     1    b. At the option of the petitioner, such undertaking may be in  a  sum
     2  sufficient  to  cover  the  taxes, interest and penalties stated in such
     3  determination plus the costs and charges which may accrue against it  in
     4  the  prosecution  of the proceeding, in which event the petitioner shall
     5  not  be required to pay such taxes, interest or penalties as a condition
     6  precedent to the application.
     7    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
     8  illegally or unconstitutionally collected and application for the refund
     9  therefor  duly  made  to the proper fiscal officer or officers, and such
    10  officer or officers shall have made a determination denying such refund,
    11  such determination shall be reviewable by  a  proceeding  under  article
    12  seventy-eight  of  the  civil practice law and rules, provided, however,
    13  that such proceeding is instituted within thirty days after  the  giving
    14  of  the notice of such denial, that a final determination of tax due was
    15  not previously made, and that an undertaking is filed  with  the  proper
    16  fiscal  officer  or  officers in such amount and with such sureties as a
    17  justice of the supreme court shall approve to the effect  that  if  such
    18  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    19  all costs and charges which  may  accrue  in  the  prosecution  of  such
    20  proceeding.
    21    (8)  Except in the case of a willfully false or fraudulent return with
    22  intent to evade the tax, no assessment of additional tax shall  be  made
    23  after  the expiration of more than two years from the date of the filing
    24  of a return, provided, however, that where no return has been  filed  as
    25  provided by law the tax may be assessed at any time.
    26    (9)  All  revenues  resulting from the imposition of the tax under the
    27  local laws shall be paid into the treasury of the city of  Syracuse  and
    28  shall  be  credited  to  and deposited in the general fund of such city.
    29  Such revenues may be used for any lawful purpose.
    30    (10) Each enactment of such a local law may provide for the imposition
    31  of a hotel or motel tax for a period of time no longer  than  two  years
    32  from  the  date of its enactment. Nothing in this section shall prohibit
    33  the adoption and enactment of local laws, pursuant to the provisions  of
    34  this  section, upon the expiration of any other local law adopted pursu-
    35  ant to this section.
    36    (11) If any provision of this section or the  application  thereof  to
    37  any  person or circumstance shall be held invalid, the remainder of this
    38  section and the application  of  such  provision  to  other  persons  or
    39  circumstances shall not be affected thereby.
    40    §  2.  This  act  shall  take  effect  immediately  and shall apply to
    41  contracts entered into on or after such date;  provided,  however,  that
    42  the  provisions of this act shall expire and be deemed repealed December
    43  31, 2026.
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