Bill Text: NY S07790 | 2015-2016 | General Assembly | Amended
Bill Title: Authorizes the city of Hudson to impose hotel and motel taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2016-06-17 - SUBSTITUTED BY A10302 [S07790 Detail]
Download: New_York-2015-S07790-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 7790--A IN SENATE May 12, 2016 ___________ Introduced by Sen. MARCHIONE -- 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 authorizing the city of Hudson to impose hotel and motel taxes; 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-dd to 2 read as follows: 3 § 1202-dd. Hotel or motel taxes in the city of Hudson. (1) Notwith- 4 standing any other provisions of law to the contrary, the city of 5 Hudson, Columbia county, 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 legisla- 8 ture has or would have the power and authority to impose upon persons 9 occupying hotel or motel rooms in such city. For the purposes of this 10 section, the term "hotel" or "motel" shall mean and include any facility 11 or building or portion thereof providing lodging on an overnight basis 12 and shall include facilities designated and commonly known as "bed and 13 breakfast" and "tourist" facilities. The rates of such tax shall not 14 exceed four percent of the per diem rental rate for each room, provided 15 however, that such tax shall not be applicable to a permanent resident 16 of a hotel or motel. For the purposes of this section the term "perma- 17 nent resident" shall mean a person occupying any room or rooms in a 18 hotel or motel for at least thirty consecutive days. 19 (2) Such tax may be collected and administered by the chief fiscal 20 officer of the city of Hudson by such means and in such manner as other 21 taxes which are now collected and administered by such officers or as 22 otherwise may be provided by such local law. 23 (3) Such local laws may provide that any tax imposed shall be paid by 24 the person liable therefor to the owner of the hotel or motel room occu- 25 pied or to the person entitled to be paid the rent or charge for the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15119-02-6S. 7790--A 2 1 hotel or motel room occupied for and on account of the city of Hudson 2 imposing the tax and that such owner or person entitled to be paid the 3 rent or charge shall be liable for the collection and payment of the 4 tax; and that such owner or person entitled to be paid the rent or 5 charge shall have the same right in respect to collecting the tax from 6 the person occupying the hotel or motel room, or in respect to nonpay- 7 ment of the tax by the person occupying the hotel or motel room, as if 8 the tax were a part of the rent or charge and payable at the same time 9 as the rent or charge; provided, however, that the chief fiscal officer 10 of the city, specified in such local law, shall be joined as a party in 11 any action or proceeding brought to collect the tax by the owner or by 12 the person entitled to be paid the rent or charge. 13 (4) Such local laws may provide for the filing of returns and the 14 payment of the tax on a monthly basis or on the basis of any longer or 15 shorter period of time. 16 (5) This section shall not authorize the imposition of such tax upon 17 any transaction, by or with any of the following in accordance with 18 section twelve hundred thirty of this article: 19 a. The state of New York, or any public corporation (including a 20 public corporation created pursuant to agreement or compact with another 21 state or the Dominion of Canada), improvement district or other poli- 22 tical subdivision of the state; 23 b. The United States of America, insofar as it is immune from taxa- 24 tion; 25 c. Any corporation or association, or trust, or community chest, fund 26 or foundation organized and operated exclusively for religious, charita- 27 ble or educational purposes, or for the prevention of cruelty to chil- 28 dren or animals, and no part of the net earnings of which inures to the 29 benefit of any private shareholder or individual and no substantial part 30 of the activities of which is carrying on propaganda, or otherwise 31 attempting to influence legislation; provided, however, that nothing in 32 this paragraph shall include an organization operated for the primary 33 purpose of carrying on a trade or business for profit, whether or not 34 all of its profits are payable to one or more organizations described in 35 this paragraph. 36 (6) Any final determination of the amount of any tax payable hereunder 37 shall be reviewable for error, illegality or unconstitutionality or any 38 other reason whatsoever by a proceeding under article seventy-eight of 39 the civil practice law and rules if application therefor is made to the 40 supreme court within thirty days after the giving of the notice of such 41 final determination, provided, however, that any such proceeding under 42 article seventy-eight of the civil practice law and rules shall not be 43 instituted unless: 44 a. The amount of any tax sought to be reviewed, with such interest and 45 penalties thereon as may be provided for by local law or regulation 46 shall be first deposited and there is filed an undertaking, issued by a 47 surety company authorized to transact business in this state and 48 approved by the superintendent of financial services of this state as to 49 solvency and responsibility, in such amount as a justice of the supreme 50 court shall approve to the effect that if such proceeding be dismissed 51 or the tax confirmed the petitioner will pay all costs and charges which 52 may accrue in the prosecution of such proceeding; or 53 b. At the option of the petitioner such undertaking may be in a sum 54 sufficient to cover the taxes, interest and penalties stated in such 55 determination plus the costs and charges which may accrue against it in 56 the prosecution of the proceeding, in which event the petitioner shallS. 7790--A 3 1 not be required to pay such taxes, interest or penalties as a condition 2 precedent to the application. 3 (7) Where any tax imposed hereunder shall have been erroneously, ille- 4 gally or unconstitutionally collected and application for the refund 5 thereof duly made to the proper fiscal officer or officers, and such 6 officer or officers shall have made a determination denying such refund, 7 such determination shall be reviewable by a proceeding under article 8 seventy-eight of the civil practice law and rules, provided, however, 9 that such proceeding is instituted within thirty days after the giving 10 of the notice of such denial, that a final determination of tax due was 11 not previously made, and that an undertaking is filed with the proper 12 fiscal officer or officers in such amount and with such sureties as a 13 justice of the supreme court shall approve to the effect that if such 14 proceeding be dismissed or the tax confirmed, the petitioner will pay 15 all costs and charges which may accrue in the prosecution of such 16 proceeding. 17 (8) Except in the case of a wilfully false or fraudulent return with 18 intent to evade the tax, no assessment of additional tax shall be made 19 after the expiration of more than three years from the date of the 20 filing of a return, provided, however, that where no return has been 21 filed as provided by law the tax may be assessed at any time. 22 (9) All revenues resulting from the imposition of the tax under the 23 local laws shall be paid into the treasury of the city of Hudson and 24 shall be credited to and deposited in the general fund of the city. The 25 city shall be authorized to retain the necessary revenue to defer the 26 expense of the city in administering such tax and the balance of such 27 revenues shall be allocated to the promotion of tourism in the city of 28 Hudson or used for other lawful purpose as set out in such local law. 29 (10) If any provision of this section or the application thereof to 30 any person or circumstance shall be held invalid, the remainder of this 31 section and the application of such provision to other persons or 32 circumstances shall not be affected thereby. 33 (11) Each enactment of such local law may provide for the imposition 34 of a hotel or motel tax for a period of time no longer than three years 35 from the date of its enactment. Nothing in this section shall prohibit 36 the adoption and enactment of local laws, pursuant to the provisions of 37 this section, upon the expiration of any other local law adopted pursu- 38 ant to this section. 39 § 2. This act shall take effect immediately and shall expire and be 40 deemed repealed December 1, 2019.
