Bill Text: NY S04717 | 2019-2020 | General Assembly | Amended

Bill Title: Allows for the establishment of an occupancy tax in the city of Port Jervis of up to three percent.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2019-06-18 - referred to ways and means [S04717 Detail]

Download: New_York-2019-S04717-Amended.html

                STATE OF NEW YORK


                               2019-2020 Regular Sessions

                    IN SENATE

                                     March 21, 2019

        Introduced  by  Sen. METZGER -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations  --  committee  discharged,  bill  amended,   ordered
          reprinted as amended and recommitted to said committee

        AN  ACT to amend the tax law, in relation to allowing for the establish-
          ment of an occupancy tax in the city of Port Jervis; 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 city of Port Jervis. (1) Notwithstand-
     4  ing any other provision of law to the contrary, the city of Port Jervis,
     5  in the county of Orange, 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  three percent of the per diem rental rate for  each  room  whether  such
    15  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 city of Port Jervis 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

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

        S. 4717--A                          2

     1  accommodation  occupied or to the person entitled to be paid the rent or
     2  charge the room for hire in the tourist home, inn, club,  hotel,  motel,
     3  or  other  similar  place  of  public  accommodation occupied for and on
     4  account  of the city of Port Jervis imposing the tax and that such owner
     5  or person entitled to be paid the rent or charge shall be liable for the
     6  collection and payment of the tax; and that such owner or  person  enti-
     7  tled  to be paid the rent or charge shall have the same right in respect
     8  to collecting the tax from the person occupying the room for hire in the
     9  tourist home, inn, club, hotel, motel or other similar place  of  public
    10  accommodation,  or  in  respect  to  nonpayment of the tax by the person
    11  occupying the room for hire in  the  tourist  home,  inn,  club,  hotel,
    12  motel,  or similar place of public accommodation, as if the taxes were a
    13  part of the rent or charge and payable at the same time as the  rent  or
    14  charge;  provided  however,  that  the chief fiscal officer of the city,
    15  specified in such local laws, shall be joined as a party in  any  action
    16  or  proceeding  brought to collect the tax by the owner or by the person
    17  entitled to be paid the rent or charge.
    18    (4) Such local laws may provide for the  filing  of  returns  and  the
    19  payment  of  the taxes on a monthly basis or on a basis of any longer or
    20  shorter period of time.
    21    (5) This section shall not authorize the imposition of such  tax  upon
    22  any of the following:
    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 for taxation;
    28  or
    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 education purposes, or for the prevention of cruelty to  children
    32  or animals, and no part of the net earnings of which inures to the bene-
    33  fit  of any private shareholder or individual and no substantial part of
    34  the activities of which is carrying on propaganda, or otherwise attempt-
    35  ing to influence legislation; provided, however, that  nothing  in  this
    36  paragraph shall include an organization operated for the primary purpose
    37  of carrying on a trade or business for profit, whether or not all of its
    38  profits are payable to one or more organizations described in this para-
    39  graph.
    40    d.  A permanent resident of a hotel or motel. For the purposes of this
    41  section, the term "permanent resident" shall mean a natural person occu-
    42  pying any room or rooms in a hotel or motel for at least thirty  consec-
    43  utive days.
    44    (6) Any final determination of the amount of any tax payable hereunder
    45  shall  be reviewable for error, illegality or unconstitutionality or any
    46  other reason whatsoever by a proceeding under article  seventy-eight  of
    47  the  civil practice law and rules if application therefor is made to the
    48  supreme court within thirty days after the  giving  of  notice  of  such
    49  final  determination,  provided, however, that any such proceeding under
    50  article seventy-eight of the civil practice law and rules shall  not  be
    51  instituted unless:
    52    a. The amount of any tax sought to be reviewed, with such interest and
    53  penalties  thereon  as  may be provided for by local laws or regulations
    54  shall be first deposited and there shall be filed an undertaking, issued
    55  by a surety company authorized to transact business in  this  state  and
    56  approved by the superintendent of financial services of this state as to

        S. 4717--A                          3

     1  solvency  and responsibility, in such amount as a justice of the supreme
     2  court shall approve to the effect that if such proceeding  be  dismissed
     3  or the tax confirmed the petitioner will pay all costs and charges which
     4  may accrue in the prosecution of such proceeding; or
     5    b.  At  the option of the petitioner, such undertaking may be in a sum
     6  sufficient to cover the taxes, interests and penalties  stated  in  such
     7  determination  plus the costs and charges which may accrue against it in
     8  the prosecution of the proceeding, in which event the  petitioner  shall
     9  not  be required to pay such taxes, interest or penalties as a condition
    10  precedent to the application.
    11    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
    12  illegally or unconstitutionally collected and application for the refund
    13  therefor  duly  made  to the proper fiscal officer or officers, and such
    14  officer or officers shall have made a determination denying such refund,
    15  such determination shall be reviewable by  a  proceeding  under  article
    16  seventy-eight  of  the  civil practice law and rules, provided, however,
    17  that such proceeding is instituted within thirty days after  the  giving
    18  of  the notice of such denial, that a final determination of tax due was
    19  not previously made, and that an undertaking is filed  with  the  proper
    20  fiscal  officer  or  officers in such amount and with such sureties as a
    21  justice of the supreme court shall approve to the effect  that  if  such
    22  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    23  all costs and charges which  may  accrue  in  the  prosecution  of  such
    24  proceeding.
    25    (8)  Except in the case of a willfully false or fraudulent return with
    26  intent to evade the tax, no assessment of additional tax shall  be  made
    27  after  the  expiration  of  more  than  three years from the date of the
    28  filing of a return, provided, however, that where  no  return  has  been
    29  filed as provided by law the tax may be assessed at any time.
    30    (9)  All  revenues  resulting from the imposition of the tax under the
    31  local laws shall be paid into the treasury of the city  of  Port  Jervis
    32  and  shall  be  credited to and deposited in the hospitality tax fund of
    33  such city. Such revenues may be  used  for  infrastructure  development,
    34  construction,  rehabilitation and promotion of designation tourism as so
    35  determined by the common council of the city of Port Jervis.
    36    (10) Each enactment of such a 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  date of its enactment. Nothing in this section shall prohibit
    39  the adoption and enactment of local laws, pursuant to the provisions  of
    40  this  section, upon the expiration of any other local law adopted pursu-
    41  ant to this section.
    42    (11) If any provision of this section or the  application  thereof  to
    43  any  person or circumstance shall be held invalid, the remainder of this
    44  section and the application  of  such  provision  to  other  persons  or
    45  circumstances shall not be affected thereby.
    46    § 2. This act shall take effect immediately and shall expire September
    47  1,  2022  when upon such date the provisions of this act shall be deemed
    48  repealed.