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A09691 Text:

                STATE OF NEW YORK
            S. 7134                                                  A. 9691
                SENATE - ASSEMBLY
                                     March 30, 2016
        IN SENATE -- Introduced by Sen. LATIMER -- read twice and ordered print-
          ed,  and  when  printed  to  be committed to the Committee on Investi-
          gations and Government Operations
        IN ASSEMBLY -- Introduced by M. of A. BUCHWALD -- 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 town of North Castle; 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-xx  to
     2  read as follows:
     3    §  1202-xx.  Occupancy  tax in the town of North Castle.  (1) Notwith-
     4  standing any other provision of law to the contrary, the town  of  North
     5  Castle, in the county of Westchester, is hereby authorized and empowered
     6  to  adopt  and amend local laws imposing in such town a tax, in addition
     7  to any other tax authorized and imposed pursuant to this  article,  such
     8  as  the  legislature has or would have the power and authority to impose
     9  upon persons occupying any room for hire in any hotel. For the  purposes
    10  of this section, the term "hotel" shall mean a building or portion of it
    11  which is regularly used and kept open as such for the lodging of guests.
    12  The  term  "hotel"  includes  an  apartment hotel, a motel or a boarding
    13  house, whether or not meals are served.  The rate of such tax shall  not
    14  exceed  three  percent of the per diem rental rate for each room whether
    15  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 town of North Castle 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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 7134                             2                            A. 9691
     1  charge  for  the  room  for  hire in the tourist home, inn, club, hotel,
     2  motel or other similar place of public accommodation occupied for and on
     3  account of the town of North Castle imposing the tax and that such owner
     4  or person entitled to be paid the rent or charge shall be liable for the
     5  collection  and  payment of the tax; and that such owner or person enti-
     6  tled to be paid the rent or charge shall have the same right in  respect
     7  to collecting the tax from the person occupying the room for hire in the
     8  tourist  home,  inn, club, hotel, motel or other similar place of public
     9  accommodation, or in respect to nonpayment of  the  tax  by  the  person
    10  occupying the room for hire in the tourist home, inn, club, hotel, motel
    11  or similar place of public accommodation, as if the taxes were a part of
    12  the  rent  or charge and payable at the same time as the rent or charge;
    13  provided, however, that the chief fiscal officer of the town,  specified
    14  in such local laws, shall be joined as a party in any action or proceed-
    15  ing brought to collect the tax by the owner or by the person entitled to
    16  be paid the rent or charge.
    17    (4)  Such  local  laws  may  provide for the filing of returns and the
    18  payment of the taxes on a monthly basis or on the basis of any longer or
    19  shorter period of time.
    20    (5) This section shall not authorize the imposition of such  tax  upon
    21  any of the following:
    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; or
    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    d.  A permanent resident of a hotel or motel. For the purposes of this
    40  section, the term "permanent resident" shall mean a natural person occu-
    41  pying any room or rooms in a hotel or motel for at least thirty  consec-
    42  utive days.
    43    (6) Any final determination of the amount of any tax payable hereunder
    44  shall  be reviewable for error, illegality or unconstitutionality or any
    45  other reason whatsoever by a proceeding under article  seventy-eight  of
    46  the  civil practice law and rules if application therefor is made to the
    47  supreme court within thirty days after the  giving  of  notice  of  such
    48  final  determination,  provided, however, that any such proceeding under
    49  article seventy-eight of the civil practice law and rules shall  not  be
    50  instituted unless:
    51    a. The amount of any tax sought to be reviewed, with such interest and
    52  penalties  thereon  as  may be provided for by local laws or regulations
    53  shall be first deposited and there shall be filed an undertaking, issued
    54  by a surety company authorized to transact business in  this  state  and
    55  approved by the superintendent of financial services of this state as to
    56  solvency  and responsibility, in such amount as a justice of the supreme

        S. 7134                             3                            A. 9691
     1  court shall approve to the effect that if such proceeding  be  dismissed
     2  or the tax confirmed the petitioner will pay all costs and charges which
     3  may accrue in the prosecution of such proceeding; or
     4    b.  At  the option of the petitioner, such undertaking may be in a sum
     5  sufficient to cover the taxes, interests and penalties  stated  in  such
     6  determination  plus the costs and charges which may accrue against it in
     7  the prosecution of the proceeding, in which event the  petitioner  shall
     8  not  be required to pay such taxes, interest or penalties as a condition
     9  precedent to the application.
    10    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
    11  illegally or unconstitutionally collected and application for the refund
    12  therefor  duly  made  to the proper fiscal officer or officers, and such
    13  officer or officers shall have made a determination denying such refund,
    14  such determination shall be reviewable by  a  proceeding  under  article
    15  seventy-eight  of  the  civil practice law and rules, provided, however,
    16  that such proceeding is instituted within thirty days after  the  giving
    17  of  the notice of such denial, that a final determination of tax due was
    18  not previously made, and that an undertaking is filed  with  the  proper
    19  fiscal  officer  or  officers in such amount and with such sureties as a
    20  justice of the supreme court shall approve to the effect  that  if  such
    21  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    22  all costs and charges which  may  accrue  in  the  prosecution  of  such
    23  proceeding.
    24    (8)  Except in the case of a willfully false or fraudulent return with
    25  intent to evade the tax, no assessment of additional tax shall  be  made
    26  after  the  expiration  of  more  than  three years from the date of the
    27  filing of a return, provided, however, that where  no  return  has  been
    28  filed as provided by law the tax may be assessed at any time.
    29    (9)  All  revenues  resulting from the imposition of the tax under the
    30  local laws shall be paid into the treasury of the town of  North  Castle
    31  and  shall be credited to and deposited in the general fund of the town.
    32  Such revenues may be used for any lawful purpose.
    33    (10) Each enactment of such a 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    (11) If any provision of this section or the  application  thereof  to
    40  any  person or circumstance shall be held invalid, the remainder of this
    41  section and the application  of  such  provision  to  other  persons  or
    42  circumstances shall not be affected thereby.
    43    §  2.  This  act shall take effect immediately and shall expire and be
    44  deemed repealed September 1, 2019.
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