Bill Text: NY S06679 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the city of Poughkeepsie to impose a hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-06-08 - SUBSTITUTED BY A6555 [S06679 Detail]

Download: New_York-2023-S06679-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6679

                               2023-2024 Regular Sessions

                    IN SENATE

                                       May 4, 2023
                                       ___________

        Introduced  by  Sen. ROLISON -- 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  city  of
          Poughkeepsie  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-nn to
     2  read as follows:
     3    § 1202-nn. Hotel or motel taxes  in  the  city  of  Poughkeepsie.  (1)
     4  Notwithstanding any other provisions of law to the contrary, the city of
     5  Poughkeepsie,  in  the  county  of  Dutchess,  is  hereby authorized and
     6  empowered to adopt and amend local laws imposing in such city a tax,  in
     7  addition  to any other tax authorized and imposed pursuant to this arti-
     8  cle such as the legislature has or would have the power and authority to
     9  impose upon persons occupying hotel or motel rooms in such city. For the
    10  purposes of this section, the term "hotel" or  "motel"  shall  mean  and
    11  include  any facility consisting of rentable units and providing lodging
    12  on an overnight basis and shall include those facilities designated  and
    13  commonly  known  as  "bed  and  breakfast" and "tourist" facilities. The
    14  rates of such tax shall not exceed five percent of the per  diem  rental
    15  rate  for each room, provided however, that such tax shall not be appli-
    16  cable to a permanent resident of a hotel or motel. For the  purposes  of
    17  this section the term "permanent resident" shall mean a person occupying
    18  any  room  or  rooms in a hotel or motel for at least ninety consecutive
    19  days.
    20    (2) Such tax may be collected and administered  by  the  chief  fiscal
    21  officer  of the city of Poughkeepsie by such means and in such manner as
    22  other taxes which are now collected and administered by such officer  or
    23  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.
                                                                   LBD10676-01-3
        S. 6679                             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 city of Pough-
     5  keepsie  imposing  the  tax and that such owner or person entitled to be
     6  paid the rent or charge shall be liable for the collection  and  payment
     7  of  the  tax; and that such owner or person entitled to be paid the rent
     8  or charge shall have the same right in respect  to  collecting  the  tax
     9  from  the  person  occupying  the  hotel or motel room, or in respect to
    10  nonpayment of the tax by the person occupying the hotel or  motel  room,
    11  as  if the tax were a part of the rent or charge and payable at the same
    12  time as the rent or charge; provided, however,  that  the  chief  fiscal
    13  officer  of  the city, specified in such local law, shall be joined as a
    14  party in any action or proceeding brought to  collect  the  tax  by  the
    15  owner or by 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 article:
    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. 6679                             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 city  of  Poughkeepsie
    28  and  shall be credited to and deposited in the general fund of the city.
    29  Such 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.