Bill Text: NY S04419 | 2019-2020 | General Assembly | Introduced

Bill Title: Authorizes the county of Chenango to establish hotel and motel taxes of up to four percent.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-06-18 - SUBSTITUTED BY A6548 [S04419 Detail]

Download: New_York-2019-S04419-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 11, 2019
        Introduced  by  Sen.  SEWARD -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to authorizing  the  county  of
          Chenango 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-ff  to
     2  read as follows:
     3    §  1202-ff. Hotel or motel taxes in Chenango county. (1) Notwithstand-
     4  ing any other provisions of law to the contrary, the county of  Chenango
     5  is  hereby authorized and empowered to adopt and amend local laws impos-
     6  ing in such county a tax, in addition to any other  tax  authorized  and
     7  imposed  pursuant  to this article such as the county legislature has or
     8  would have the power and authority  to  impose  upon  persons  occupying
     9  hotel  or  motel rooms in such county. For the purposes of this section,
    10  the term "hotel" or "motel" shall mean and include any facility  provid-
    11  ing  lodging  on  an  overnight basis and shall include those facilities
    12  designated and commonly known  as  "bed  and  breakfast"  and  "tourist"
    13  facilities.
    14    The  rates  of  such tax shall not exceed four 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 county treasurer
    21  or other fiscal officers of Chenango county by such means  and  in  such
    22  manner  as  other taxes which are now collected and administered by such
    23  officers or as otherwise may be provided by such local law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 4419                             2
     1    (3) Such local laws may provide that any tax imposed shall be paid  by
     2  the person liable therefor to the owner of the hotel or motel room occu-
     3  pied  or  to  the  person entitled to be paid the rent or charge for the
     4  hotel or motel room occupied for and on account of the county of Chenan-
     5  go  imposing  the  tax and that such owner or person entitled to be paid
     6  the rent or charge shall be liable for the collection and payment of the
     7  tax; and that such owner or person entitled  to  be  paid  the  rent  or
     8  charge  shall  have the same right in respect to collecting the tax from
     9  the person occupying the hotel or motel room, or in respect  to  nonpay-
    10  ment  of  the tax by the person occupying the hotel or motel room, as if
    11  the tax were a part of the rent or charge and payable at the  same  time
    12  as  the  rent or charge; provided, however, that the county treasurer or
    13  other fiscal officers of the county, specified in such local law,  shall
    14  be  joined as a party in any action or proceeding brought to collect the
    15  tax by the owner or by the person  entitled  to  be  paid  the  rent  or
    16  charge.
    17    (4)  Such  local  laws  may  provide for the filing of returns and the
    18  payment of the tax on a monthly basis or on the basis of any  longer  or
    19  shorter period of time.
    20    (5)  This  section shall not authorize the imposition of such tax upon
    21  any transaction, by or with any of  the  following  in  accordance  with
    22  section twelve hundred thirty of this article:
    23    a.  The  state  of  New  York,  or any public corporation (including a
    24  public corporation created pursuant to agreement or compact with another
    25  state or the Dominion of Canada), improvement district  or  other  poli-
    26  tical subdivision of the state;
    27    b.  The  United  States of America, insofar as it is immune from taxa-
    28  tion;
    29    c. Any corporation or association, or trust, or community chest,  fund
    30  or foundation organized and operated exclusively for religious, charita-
    31  ble  or  educational purposes, or for the prevention of cruelty to chil-
    32  dren or animals, and no part of the net earnings of which inures to  the
    33  benefit of any private shareholder or individual and no substantial part
    34  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    35  attempting to influence legislation; provided, however, that nothing  in
    36  this  paragraph  shall  include an organization operated for the primary
    37  purpose of carrying on a trade or business for profit,  whether  or  not
    38  all of its profits are payable to one or more organizations described in
    39  this paragraph.
    40    (6)  Any final determination of the amount of any tax payable pursuant
    41  to this section shall be reviewable for error, illegality or unconstitu-
    42  tionality or any other reason whatsoever by a proceeding  under  article
    43  seventy-eight  of the civil practice law and rules if application there-
    44  for is made to the supreme court within thirty days after the giving  of
    45  the notice of such final determination, provided, however, that any such
    46  proceeding  under  article  seventy-eight  of the civil practice law and
    47  rules shall not be 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  law  or  regulation
    50  shall  be first deposited and there is filed an undertaking, issued by a
    51  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

        S. 4419                             3
     1    b.  At  the  option of the petitioner such undertaking may be in a sum
     2  sufficient to cover the taxes, interests 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 tax imposed pursuant to this  section  shall  have  been
     8  erroneously,  illegally  or unconstitutionally collected and application
     9  for the refund thereof duly made to the proper fiscal officer  or  offi-
    10  cers, and such officer or officers shall have made a determination deny-
    11  ing  such refund, such determination shall be reviewable by a proceeding
    12  under article  seventy-eight  of  the  civil  practice  law  and  rules,
    13  provided, however, that such proceeding is instituted within thirty days
    14  after  the  giving  of  the notice of such denial, that a final determi-
    15  nation of tax due was not previously made, and that  an  undertaking  is
    16  filed with the proper fiscal officer or officers in such amount and with
    17  such  sureties  as  a  justice of the supreme court shall approve to the
    18  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    19  petitioner will pay all costs and charges which may accrue in the prose-
    20  cution of such proceeding.
    21    (8)  Except  in the case of a wilfully 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  three years from the date of the
    24  filing of a return, provided, however, that where  no  return  has  been
    25  filed as 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 county of Chenango and
    28  shall be credited to and deposited in the general fund  of  the  county,
    29  thereafter  to  be  allocated  for the promotion of tourism development,
    30  economic development, and other directly related and  supporting  activ-
    31  ities.
    32    (10)  If  any  provision of this section or the application thereof to
    33  any person or circumstance shall be held invalid, the remainder of  this
    34  section  and  the  application  of  such  provision  to other persons or
    35  circumstances shall not be affected thereby.
    36    (11) Each enactment of such local law may provide for  the  imposition
    37  of  a hotel or motel tax for a period of time no longer than three years
    38  from the effective date of its enactment. Nothing in this section  shall
    39  prohibit  the  adoption  and  enactment  of  local laws, pursuant to the
    40  provisions of this section, upon the expiration of any other  local  law
    41  adopted pursuant to this section.
    42    § 2. This act shall take effect immediately.