Bill Text: NY S05453 | 2019-2020 | General Assembly | Introduced


Bill Title: Authorizes the town of Newburgh, in the county of Orange, to impose a hotel and motel tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed) 2019-06-18 - returned to senate [S05453 Detail]

Download: New_York-2019-S05453-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5453
                               2019-2020 Regular Sessions
                    IN SENATE
                                       May 1, 2019
                                       ___________
        Introduced  by  Sen. SKOUFIS -- 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  town  of
          Newburgh 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-ff  to
     2  read as follows:
     3    §  1202-ff. Hotel or motel taxes in the town of Newburgh. (1) Notwith-
     4  standing any other provisions of  law  to  the  contrary,  the  town  of
     5  Newburgh, in the county of Orange, is hereby authorized and empowered to
     6  adopt  and  amend local laws imposing in such town a tax, in addition to
     7  any other tax authorized and imposed pursuant to this  article  such  as
     8  the legislature has or would have the power and authority to impose upon
     9  persons occupying hotel or motel rooms in such town. For the purposes of
    10  this  section,  the  term  "hotel" or "motel" shall mean and include any
    11  facility consisting of rentable units and providing lodging on an  over-
    12  night  basis  and shall include those facilities designated and commonly
    13  known as "bed and breakfast" and "tourist" facilities. The rates of such
    14  tax shall not exceed five percent of the per diem rental rate  for  each
    15  room,  provided  however,  that  such  tax  shall not be applicable to a
    16  permanent resident of a hotel or motel. For the purposes of this section
    17  the term "permanent resident" shall mean a person occupying any room  or
    18  rooms in a hotel or motel for at least ninety consecutive days.
    19    (2)  Such  tax  may  be collected and administered by the chief fiscal
    20  officer of the town of Newburgh by such means  and  in  such  manner  as
    21  other  taxes which are now collected and administered by such officer or
    22  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.
                                                                   LBD05561-01-9

        S. 5453                             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 town of  Newburgh
     5  imposing  the  tax and that such owner or person entitled to be paid the
     6  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 chief fiscal  officer
    13  of  the town, specified in such local law, shall be joined as a party in
    14  any action or proceeding brought to collect the tax by the owner  or  by
    15  the person 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 tax on a monthly basis or on the 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 transaction, by or with any of  the  following  in  accordance  with
    21  section twelve hundred thirty of this chapter:
    22    a.  The  state  of  New  York,  or any public corporation (including a
    23  public corporation created pursuant to agreement or compact with another
    24  state or the Dominion of Canada), improvement district  or  other  poli-
    25  tical subdivision of the state;
    26    b.  The  United  States of America, insofar as it is immune from taxa-
    27  tion;
    28    c. Any corporation or association, or trust, or community chest,  fund
    29  or foundation organized and operated exclusively for religious, charita-
    30  ble  or  educational purposes, or for the prevention of cruelty to chil-
    31  dren or animals, and no part of the net earnings of which inures to  the
    32  benefit of any private shareholder or individual and no substantial part
    33  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    34  attempting to influence legislation; provided, however, that nothing  in
    35  this  paragraph  shall  include an organization operated for the primary
    36  purpose of carrying on a trade or business for profit,  whether  or  not
    37  all of its profits are payable to one or more organizations described in
    38  this paragraph.
    39    (6) Any final determination of the amount of any tax payable hereunder
    40  shall  be reviewable for error, illegality or unconstitutionality or any
    41  other reason whatsoever by a proceeding under article  seventy-eight  of
    42  the  civil practice law and rules if application therefor is made to the
    43  supreme court within thirty days after the giving of the notice of  such
    44  final  determination,  provided, however, that any such proceeding under
    45  article seventy-eight of the civil practice law and rules shall  not  be
    46  instituted unless:
    47    a. The amount of any tax sought to be reviewed, with such interest and
    48  penalties  thereon  as  may  be provided for by local law shall be first
    49  deposited and there is filed an undertaking, issued by a surety  company
    50  authorized to transact business in this state and approved by the super-
    51  intendent of financial services of this state as to solvency and respon-
    52  sibility, in such amount as a justice of the supreme court shall approve
    53  to  the effect that if such proceeding be dismissed or the tax confirmed
    54  the petitioner will pay all costs and charges which may  accrue  in  the
    55  prosecution of such proceeding; or

        S. 5453                             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 hereunder shall have been erroneously, ille-
     8  gally or unconstitutionally collected and  application  for  the  refund
     9  thereof  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 tax 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 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 town of  Newburgh  and
    28  shall be credited to and deposited in the general fund of the town. Such
    29  revenues may be used for any lawful purpose.
    30    (10)  If  any  provision of this section or the application thereof to
    31  any person or circumstance shall be held invalid, the remainder of  this
    32  section  and  the  application  of  such  provision  to other persons or
    33  circumstances shall not be affected thereby.
    34    § 2. This act shall take effect immediately and shall  expire  and  be
    35  deemed repealed 3 years after such date.
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