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

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: (Introduced) 2019-03-21 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04717 Detail]

Download: New_York-2019-S04717-Introduced.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
        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
          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
    23  accommodation occupied or to the person entitled to be paid the rent  or
    24  charge  the  room for hire in the tourist home, inn, club, hotel, motel,
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 4717                             2
     1  or other similar place of  public  accommodation  occupied  for  and  on
     2  account  of the city of Port Jervis imposing the tax and that such owner
     3  or 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,
    10  motel, or similar place of public accommodation, as if the taxes were  a
    11  part  of  the rent or charge and payable at the same time as the rent or
    12  charge; provided however, that the chief fiscal  officer  of  the  city,
    13  specified  in  such local laws, shall be joined as a party in any action
    14  or proceeding brought to collect the tax by the owner or by  the  person
    15  entitled to 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 a 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 for taxation;
    26  or
    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 education purposes, or for the prevention of cruelty to children
    30  or animals, and no part of the net earnings of which inures to the bene-
    31  fit of any private shareholder or individual and no substantial part  of
    32  the activities of which is carrying on propaganda, or otherwise attempt-
    33  ing  to  influence  legislation; provided, however, that nothing in this
    34  paragraph shall include an organization operated for the primary purpose
    35  of carrying on a trade or business for profit, whether or not all of its
    36  profits are payable to one or more organizations described in this para-
    37  graph.
    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 dismissed

        S. 4717                             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 city  of  Port  Jervis
    30  and  shall  be  credited to and deposited in the hospitality tax fund of
    31  such city. Such revenues may be  used  for  infrastructure  development,
    32  construction,  rehabilitation and promotion of designation tourism as so
    33  determined by the common council of the city of Port Jervis.
    34    (10) Each enactment of such a local law may provide for the imposition
    35  of a hotel or motel tax for a period of time no longer than three  years
    36  from  the  date of its enactment. Nothing in this section shall prohibit
    37  the adoption and enactment of local laws, pursuant to the provisions  of
    38  this  section, upon the expiration of any other local law adopted pursu-
    39  ant to this section.
    40    (11) If any provision of this section or the  application  thereof  to
    41  any  person or circumstance shall be held invalid, the remainder of this
    42  section and the application  of  such  provision  to  other  persons  or
    43  circumstances shall not be affected thereby.
    44    § 2. This act shall take effect immediately.