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STATE OF NEW YORK ________________________________________________________________________ 9690 IN ASSEMBLY March 30, 2016 ___________ Introduced by M. of A. PAULIN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the imposition of an occu- pancy tax in the village of Tuckahoe; 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-z-1 to 2 read as follows: 3 § 1202-z-1. Occupancy tax in the village of Tuckahoe. (1) Notwith- 4 standing any other provision of law to the contrary, the village of 5 Tuckahoe, 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 Tuckahoe 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 for the room for hire in the tourist home, inn, club, hotel, 25 motel or other similar place of public accommodation occupied for and on 26 account of the village of Tuckahoe imposing the tax and that such owner 27 or person entitled to be paid the rent or charge shall be liable for the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14876-01-6A. 9690 2 1 collection and payment of the tax; and that such owner or person enti- 2 tled to be paid the rent or charge shall have the same right in respect 3 to collecting the tax from the person occupying the room for hire in the 4 tourist home, inn, club, hotel, motel or other similar place of public 5 accommodation, or in respect to nonpayment of the tax by the person 6 occupying the room for hire in the tourist home, inn, club, hotel, motel 7 or similar place of public accommodation, as if the taxes were a part of 8 the rent or charge and payable at the same time as the rent or charge; 9 provided, however, that the chief fiscal officer of the village, speci- 10 fied in such local laws, shall be joined as a party in any action or 11 proceeding brought to collect the tax by the owner or by the person 12 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 taxes 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 of the following: 18 a. The state of New York, or any public corporation (including a 19 public corporation created pursuant to agreement or compact with another 20 state or the dominion of Canada), improvement district or other poli- 21 tical subdivision of the state; 22 b. The United States of America, insofar as it is immune from taxa- 23 tion; or 24 c. Any corporation or association, or trust, or community chest, fund 25 or foundation organized and operated exclusively for religious, charita- 26 ble or educational purposes, or for the prevention of cruelty to chil- 27 dren or animals, and no part of the net earnings of which inures to the 28 benefit of any private shareholder or individual and no substantial part 29 of the activities of which is carrying on propaganda, or otherwise 30 attempting to influence legislation; provided, however, that nothing in 31 this paragraph shall include an organization operated for the primary 32 purpose of carrying on a trade or business for profit, whether or not 33 all of its profits are payable to one or more organizations described 34 in this paragraph. 35 d. A permanent resident of a hotel or motel. For the purposes of this 36 section, the term "permanent resident" shall mean a natural person occu- 37 pying any room or rooms in a hotel or motel for at least thirty consec- 38 utive days. 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 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 laws or regulations 49 shall be first deposited and there shall be filed an undertaking, issued 50 by a surety company authorized to transact business in this state and 51 approved by the superintendent of financial services of this state as to 52 solvency and responsibility, in such amount as a justice of the supreme 53 court shall approve to the effect that if such proceeding be dismissed 54 or the tax confirmed the petitioner will pay all costs and charges which 55 may accrue in the prosecution of such proceeding; orA. 9690 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 taxes imposed hereunder shall have been erroneously, 8 illegally or unconstitutionally collected and application for the refund 9 therefor 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 taxes 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 willfully 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 village of Tuckahoe 28 and shall be credited to and deposited in the general fund of the 29 village. Such revenues may be used for any lawful purpose. 30 (10) Each enactment of such a local law may provide for the imposition 31 of a hotel or motel tax for a period of time no longer than three years 32 from the date of its enactment. Nothing in this section shall prohibit 33 the adoption and enactment of local laws, pursuant to the provisions of 34 this section, upon the expiration of any other local law adopted pursu- 35 ant to this section. 36 (11) If any provision of this section or the application thereof to 37 any person or circumstance shall be held invalid, the remainder of this 38 section and the application of such provision to other persons or 39 circumstances shall not be affected thereby. 40 § 2. This act shall take effect immediately and shall expire and be 41 deemed repealed September 1, 2019.