Bill Text: NY A10415 | 2019-2020 | General Assembly | Introduced
Bill Title: Authorizes the city of Ithaca to establish hotel and motel taxes of up to five percent.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2020-12-23 - signed chap.364 [A10415 Detail]
Download: New_York-2019-A10415-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 10415 IN ASSEMBLY May 11, 2020 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Lifton) -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing the city of Ithaca 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-gg to 2 read as follows: 3 § 1202-gg. Hotel or motel taxes in the city of Ithaca. (1) Notwith- 4 standing any other provisions of law to the contrary, the city of Itha- 5 ca, Tompkins county, 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 legisla- 8 ture has or would have the power and authority to impose upon persons 9 occupying hotel or motel rooms in such city. For the purposes of this 10 section, the term "hotel" or "motel" shall mean and include any facility 11 providing lodging on an overnight basis and shall include those facili- 12 ties designated and commonly known as "bed and breakfast" and "tourist" 13 facilities. 14 The rates of such tax shall not exceed five 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 chief fiscal 21 officer of the city of Ithaca by such means and in such manner as other 22 taxes which are now collected and administered by such officer or as 23 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- 26 pied or to the person entitled to be paid the rent or charge for the 27 hotel or motel room occupied for and on account of the city of Ithaca 28 imposing the tax and that such owner or person entitled to be paid the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15769-02-0A. 10415 2 1 rent or charge shall be liable for the collection and payment of the 2 tax; and that such owner or person entitled to be paid the rent or 3 charge shall have the same right in respect to collecting the tax from 4 the person occupying the hotel or motel room, or in respect to nonpay- 5 ment of the tax by the person occupying the hotel or motel room, as if 6 the tax were a part of the rent or charge and payable at the same time 7 as the rent or charge; provided, however, that the chief fiscal officer 8 of the city, specified in such local law, shall be joined as a party in 9 any action or proceeding brought to collect the tax by the owner or by 10 the person entitled to be paid the rent or charge. 11 (4) Such local laws may provide for the filing of returns and the 12 payment of the tax on a monthly basis or on the basis of any longer or 13 shorter period of time. 14 (5) This section shall not authorize the imposition of such tax upon 15 any transaction, by or with any of the following in accordance with 16 section twelve hundred thirty of this article: 17 a. The state of New York, or any public corporation (including a 18 public corporation created pursuant to agreement or compact with another 19 state or the Dominion of Canada), improvement district or other poli- 20 tical subdivision of the state; 21 b. The United States of America, insofar as it is immune from taxa- 22 tion; 23 c. Any corporation or association, or trust, or community chest, fund 24 or foundation organized and operated exclusively for religious, charita- 25 ble or educational purposes, or for the prevention of cruelty to chil- 26 dren or animals, and no part of the net earnings of which inures to the 27 benefit of any private shareholder or individual and no substantial part 28 of the activities of which is carrying on propaganda, or otherwise 29 attempting to influence legislation; provided, however, that nothing in 30 this paragraph shall include an organization operated for the primary 31 purpose of carrying on a trade or business for profit, whether or not 32 all of its profits are payable to one or more organizations described in 33 this paragraph. 34 (6) Any final determination of the amount of any tax payable pursuant 35 to this section shall be reviewable for error, illegality or unconstitu- 36 tionality or any other reason whatsoever by a proceeding under article 37 seventy-eight of the civil practice law and rules if application there- 38 for is made to the supreme court within thirty days after the giving of 39 the notice of such final determination, provided, however, that any such 40 proceeding under article seventy-eight of the civil practice law and 41 rules shall not be instituted unless: 42 a. The amount of any tax sought to be reviewed, with such interest and 43 penalties thereon as may be provided for by local law or regulation 44 shall be first deposited and there is filed an undertaking, issued by a 45 surety company authorized to transact business in this state and 46 approved by the superintendent of financial services of this state as to 47 solvency and responsibility, in such amount as a justice of the supreme 48 court shall approve to the effect that if such proceeding be dismissed 49 or the tax confirmed the petitioner will pay all costs and charges which 50 may accrue in the prosecution of such proceeding; or 51 b. At the option of the petitioner such undertaking may be in a sum 52 sufficient to cover the taxes, interests and penalties stated in such 53 determination plus the costs and charges which may accrue against it in 54 the prosecution of the proceeding, in which event the petitioner shall 55 not be required to pay such taxes, interest or penalties as a condition 56 precedent to the application.A. 10415 3 1 (7) Where any tax imposed pursuant to this section shall have been 2 erroneously, illegally or unconstitutionally collected and application 3 for the refund thereof duly made to the proper fiscal officer or offi- 4 cers, and such officer or officers shall have made a determination deny- 5 ing such refund, such determination shall be reviewable by a proceeding 6 under article seventy-eight of the civil practice law and rules, 7 provided, however, that such proceeding is instituted within thirty days 8 after the giving of the notice of such denial, that a final determi- 9 nation of tax due was not previously made, and that an undertaking is 10 filed with the proper fiscal officer or officers in such amount and with 11 such sureties as a justice of the supreme court shall approve to the 12 effect that if such proceeding be dismissed or the tax confirmed, the 13 petitioner will pay all costs and charges which may accrue in the prose- 14 cution of such proceeding. 15 (8) Except in the case of a wilfully false or fraudulent return with 16 intent to evade the tax, no assessment of additional tax shall be made 17 after the expiration of more than three years from the date of the 18 filing of a return, provided, however, that where no return has been 19 filed as provided by law the tax may be assessed at any time. 20 (9) All revenues resulting from the imposition of the tax under the 21 local laws shall be paid into the treasury of the city of Ithaca and 22 shall be credited to and deposited in the general fund of the city. The 23 city shall be authorized to retain the necessary revenue, in an amount 24 not to exceed four percent of the total revenue, to defer the expense of 25 the city in administering such tax and the balance of such revenues 26 shall be allocated to the construction, promotion, maintenance, capital 27 improvements, and operations of a conference center in the city of Itha- 28 ca and other directly related and supporting activities, including all 29 financial costs and obligations incurred by the city related to the 30 creation of such conference center. 31 (10) If any provision of this section or the application thereof to 32 any person or circumstance shall be held invalid, the remainder of this 33 section and the application of such provision to other persons or 34 circumstances shall not be affected thereby. 35 (11) Each enactment of such local law may provide for the imposition 36 of a hotel or motel tax for a period of time no longer than three years 37 from the effective date of its enactment. Nothing in this section shall 38 prohibit the adoption and enactment of local laws, pursuant to the 39 provisions of this section, upon the expiration of any other local law 40 adopted pursuant to this section. 41 § 2. This act shall take effect immediately.
