A06556 Summary:

BILL NO    A06556 

SAME AS    SAME AS S02596

SPONSOR    Otis

COSPNSR    

MLTSPNSR   

Add S1202-x, Tax L

Authorizes the imposition of an occupancy tax in the village of Port Chester.
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A06556 Actions:

BILL NO    A06556 

03/26/2015 referred to ways and means
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A06556 Votes:

There are no votes for this bill in this legislative session.
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A06556 Memo:

Memo not available
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A06556 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         6556

                              2015-2016 Regular Sessions

                                 I N  A S S E M B L Y

                                    March 26, 2015
                                      ___________

       Introduced  by  M. of A. OTIS -- read once and referred to the Committee
         on Ways and Means

       AN ACT to amend the tax law, in relation to authorizing  the  imposition
         of  an occupancy tax in the village of Port Chester; 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-x to
    2  read as follows:
    3    S 1202-X. OCCUPANCY TAX IN THE VILLAGE OF PORT CHESTER.  (1)  NOTWITH-
    4  STANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE OF PORT
    5  CHESTER,  IN  THE  COUNTY  OF  WESTCHESTER,  IS  HEREBY  AUTHORIZED  AND
    6  EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A  TAX,
    7  IN  ADDITION  TO  ANY  OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS
    8  ARTICLE, SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHOR-
    9  ITY TO IMPOSE UPON PERSONS OCCUPYING ANY ROOM FOR HIRE IN ANY HOTEL. FOR
   10  THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" SHALL MEAN A BUILDING  OR
   11  PORTION  OF  IT  WHICH  IS  REGULARLY USED AND KEPT OPEN AS SUCH FOR THE
   12  LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL, A MOTEL
   13  OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED. THE RATE  OF  SUCH
   14  TAX  SHALL NOT EXCEED THREE PERCENT OF THE PER DIEM RENTAL RATE FOR EACH
   15  ROOM WHETHER SUCH 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 VILLAGE OF PORT CHESTER BY SUCH MEANS AND IN SUCH MANNER
   18  AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH  OFFICER
   19  OR 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  FOR  THE  ROOM  FOR  HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL,

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08199-01-5
       A. 6556                             2

    1  MOTEL OR OTHER SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED FOR AND ON
    2  ACCOUNT OF THE VILLAGE OF PORT CHESTER IMPOSING THE TAX  AND  THAT  SUCH
    3  OWNER  OR  PERSON ENTITLED TO BE PAID THE RENT OR CHARGE SHALL BE LIABLE
    4  FOR THE COLLECTION AND PAYMENT OF THE TAX; AND THAT SUCH OWNER OR PERSON
    5  ENTITLED  TO  BE  PAID  THE  RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN
    6  RESPECT TO COLLECTING THE TAX FROM THE PERSON  OCCUPYING  THE  ROOM  FOR
    7  HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE
    8  OF  PUBLIC  ACCOMMODATION, OR IN RESPECT TO NONPAYMENT OF THE TAX BY THE
    9  PERSON OCCUPYING THE ROOM FOR HIRE  IN  THE  TOURIST  HOME,  INN,  CLUB,
   10  HOTEL,  MOTEL  OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, AS IF THE TAXES
   11  WERE A PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME  TIME  AS  THE
   12  RENT  OR CHARGE; PROVIDED, HOWEVER, THAT THE CHIEF FISCAL OFFICER OF THE
   13  VILLAGE, SPECIFIED IN SUCH LOCAL LAWS, SHALL BE JOINED AS A PARTY IN ANY
   14  ACTION OR PROCEEDING BROUGHT TO COLLECT THE TAX BY THE OWNER OR  BY  THE
   15  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 TAXES 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 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 FROM TAXA-
   26  TION; 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  EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHIL-
   30  DREN OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO  THE
   31  BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
   32  OF  THE  ACTIVITIES  OF  WHICH  IS  CARRYING ON PROPAGANDA, OR OTHERWISE
   33  ATTEMPTING TO INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING  IN
   34  THIS  PARAGRAPH  SHALL  INCLUDE AN ORGANIZATION OPERATED FOR THE PRIMARY
   35  PURPOSE OF CARRYING ON A TRADE OR BUSINESS FOR PROFIT,  WHETHER  OR  NOT
   36  ALL OF ITS PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN
   37  THIS PARAGRAPH.
   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
       A. 6556                             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, INTEREST 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 VILLAGE OF PORT  CHES-
   30  TER  AND  SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF SUCH
   31  VILLAGE. SUCH REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
   32    (10) EACH ENACTMENT OF SUCH A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION
   33  OF A HOTEL OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN THREE  YEARS
   34  FROM  THE  DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION SHALL PROHIBIT
   35  THE ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS  OF
   36  THIS  SECTION, UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED PURSU-
   37  ANT TO THIS SECTION.
   38    (11) IF ANY PROVISION OF THIS SECTION OR THE  APPLICATION  THEREOF  TO
   39  ANY  PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF THIS
   40  SECTION AND THE APPLICATION  OF  SUCH  PROVISION  TO  OTHER  PERSONS  OR
   41  CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
   42    S  2.  This  act shall take effect immediately and shall expire and be
   43  deemed repealed three years after such date.
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