A06829 Summary:

BILL NO    A06829A

SAME AS    SAME AS S02059-B

SPONSOR    Buchwald

COSPNSR    

MLTSPNSR   

Add S1202-x, Tax L

Imposes an occupancy tax in the village of Harrison.
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A06829 Actions:

BILL NO    A06829A

04/19/2013 referred to ways and means
06/12/2013 reported referred to rules
06/17/2013 reported 
06/17/2013 rules report cal.343
06/17/2013 ordered to third reading rules cal.343
06/19/2013 home rule request
06/19/2013 passed assembly
06/19/2013 delivered to senate
06/19/2013 REFERRED TO RULES
01/08/2014 DIED IN SENATE
01/08/2014 RETURNED TO ASSEMBLY
01/08/2014 referred to ways and means
01/16/2014 amend and recommit to ways and means
01/16/2014 print number 6829a
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A06829 Votes:

A06829 06/19/2013 91/46
AbbateERColtonYGarbariNOKearnsYMillmanYRiveraYStevensAB
AbinantYCookYGibsonNOKellnerYMontesaNORobertsNOStirpeNO
ArroyoYCorwinYGiglioERKimYMorelleYRobinsoERSweeneyY
AubryYCrespoYGjonajERKolbYMosleyYRodriguYTediscoNO
BarclayYCrouchYGlickYLalorNOMoyaYRosaYTenneyNO
BarrettNOCurranNOGoldfedNOLavineYNojayYRosenthYThieleNO
BarronNOCusickNOGoodellNOLentolYNolanERRozicYTitoneY
BenedetYCymbrowERGottfriYLiftonYOaksYRussellYTitusY
BlankenYDenDekkYGrafYLopezNOO'DonneYRyanYWalterY
BorelliNODinowitYGuntherYLupardoYOrtizYSaladinNOWeinsteY
BoylandABDiPietrNOHawleyNOLupinacNOOtisYSantabaNOWeisenbY
BraunstYDupreyYHeastieYMageeYPalmesaYScarborYWeprinY
BrennanYEnglebrNOHennessNOMagnareYPaulinYSchimelYWrightY
BrindisNOEspinalYHevesiYMaiselYPeoplesNOSchimmiYZebrowsNO
BronsonNOFahyYHikindERMalliotNOPerryYSepulveYMr SpkrY
Brook-KYFarrellYHooperYMarkeyYPretlowYSimanowNO
BuchwalYFinchYJacobsYMayerYQuartYSimotasY
ButlerYFitzpatNOJaffeeYMcDonalYRaNOSkartadNO
CahillYFriendYJohnsNOMcDonouNORabbittNOSkoufisNO
CamaraYGabryszNOJordanYMcKevitNORaiaNOSolagesNO
CerettoNOGalefYKatzYMcLaughNORamosNOStecY
ClarkYGanttERKavanagYMillerNOReilichNOSteckY

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A06829 Memo:

BILL NUMBER:A6829A

TITLE  OF BILL:  An act to amend the tax law, in relation to the imposi-
tion of an occupancy tax in the village of Harrison; and  providing  for
the repeal of such provisions upon expiration thereof

PURPOSE OR GENERAL IDEA OF BILL:

To  authorize  the Village of Harrison to enact a room occupancy tax not
to exceed 3%.

SUMMARY OF SPECIFIC PROVISIONS:

The tax law is amended to add a new section  1202-x,  to  authorize  the
town/village of Harrison to enact such a tax.

EXISTING LAW:;

Adds  a  new  section to New York State Tax Law, Article 29: Part 1, Sub
Part A, Section 1202-X.

JUSTIFICATION:

The village of Harrison seeks the authority to impose a  3%  daily  room
tax  on  any room in a hotel, motel, or similar place of public non-pro-
perty. This tax is intended  to  raise  revenues  to  support  municipal
expenses.  The  tax has been successful in the neighboring cities of New
Rochelle, Rye, and White Plains. Chapter 381 of the Laws of 2010  grants
similar  authority  to  the  Village of Rye Brook, which marks the first
time such authority was granted to a municipality other than a.city.

LEGISLATIVE HISTORY:

01/04/12: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/10/13 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
04/10/13 AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS.
04/10/13 PRINT NUMBER 2059A
01/08/14 REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

FISCAL IMPLICATIONS:

None to the state, but increased revenue for the Village of Harrison.

LOCAL FISCAL IMPLICATIONS:

Increased revenue for the Village of Harrison.

EFFECTIVE DATE:

This act shall take effect immediately and shall expire  and  be  deemed
repealed September 1, 2017.
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A06829 Text:

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

                                        6829--A

                              2013-2014 Regular Sessions

                                 I N  A S S E M B L Y

                                    April 19, 2013
                                      ___________

       Introduced by M. of A. BUCHWALD -- read once and referred to the Commit-
         tee  on  Ways  and  Means  -- recommitted to the Committee on Ways and
         Means in  accordance  with  Assembly  Rule  3,  sec.  2  --  committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee

       AN  ACT  to amend the tax law, in relation to the imposition of an occu-
         pancy tax in the village of Harrison; 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 HARRISON. (1) NOTWITHSTAND-
    4  ING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE VILLAGE OF HARRISON,
    5  IN THE COUNTY OF WESTCHESTER, IS  HEREBY  AUTHORIZED  AND  EMPOWERED  TO
    6  ADOPT  AND  AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE 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 VILLAGE OF HARRISON 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

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06263-05-4
       A. 6829--A                          2

    1  TOURIST  HOME,  INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE OF PUBLIC
    2  ACCOMMODATION OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR
    3  CHARGE THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR
    4  OTHER  SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED FOR AND ON ACCOUNT
    5  OF THE VILLAGE OF HARRISON IMPOSING THE  TAX  AND  THAT  SUCH  OWNER  OR
    6  PERSON  ENTITLED  TO  BE PAID THE RENT OR CHARGE SHALL BE LIABLE FOR THE
    7  COLLECTION AND PAYMENT OF THE TAX; AND THAT SUCH OWNER OR  PERSON  ENTI-
    8  TLED  TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT
    9  TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE ROOM FOR HIRE IN THE
   10  TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE  OF  PUBLIC
   11  ACCOMMODATION,  OR  IN  RESPECT  TO  NONPAYMENT OF THE TAX BY THE PERSON
   12  OCCUPYING THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL
   13  OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, AS IF THE TAXES WERE A PART OF
   14  THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME AS THE RENT  OR  CHARGE;
   15  PROVIDED,  HOWEVER, THAT THE CHIEF FISCAL OFFICER OF THE VILLAGE, SPECI-
   16  FIED IN SUCH LOCAL LAWS, SHALL BE JOINED AS A PARTY  IN  ANY  ACTION  OR
   17  PROCEEDING  BROUGHT  TO  COLLECT  THE  TAX BY THE OWNER OR BY THE PERSON
   18  ENTITLED TO BE PAID THE RENT OR CHARGE.
   19    (4) SUCH LOCAL LAWS MAY PROVIDE FOR THE  FILING  OF  RETURNS  AND  THE
   20  PAYMENT OF THE TAXES ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
   21  SHORTER PERIOD OF TIME.
   22    (5)  THIS  SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON
   23  ANY OF THE FOLLOWING:
   24    A. THE STATE OF NEW YORK,  OR  ANY  PUBLIC  CORPORATION  (INCLUDING  A
   25  PUBLIC CORPORATION CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER
   26  STATE  OR  THE  DOMINION OF CANADA), IMPROVEMENT DISTRICT OR OTHER POLI-
   27  TICAL SUBDIVISION OF THE STATE;
   28    B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS  IMMUNE  FROM  TAXA-
   29  TION; OR
   30    C.  ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST, FUND
   31  OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
   32  BLE OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY  TO  CHIL-
   33  DREN  OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE
   34  BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
   35  OF THE ACTIVITIES OF WHICH  IS  CARRYING  ON  PROPAGANDA,  OR  OTHERWISE
   36  ATTEMPTING  TO INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING IN
   37  THIS PARAGRAPH SHALL INCLUDE AN ORGANIZATION OPERATED  FOR  THE  PRIMARY
   38  PURPOSE  OF  CARRYING  ON A TRADE OR BUSINESS FOR PROFIT, WHETHER OR NOT
   39  ALL OF ITS PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN
   40  THIS PARAGRAPH.
   41    D. A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF  THIS
   42  SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A NATURAL PERSON OCCU-
   43  PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSEC-
   44  UTIVE DAYS.
   45    (6) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
   46  SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR  ANY
   47  OTHER  REASON  WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF
   48  THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO  THE
   49  SUPREME  COURT  WITHIN  THIRTY  DAYS  AFTER THE GIVING OF NOTICE OF SUCH
   50  FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH  PROCEEDING  UNDER
   51  ARTICLE  SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES SHALL NOT BE
   52  INSTITUTED UNLESS:
   53    A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND
   54  PENALTIES THEREON AS MAY BE PROVIDED FOR BY LOCAL  LAWS  OR  REGULATIONS
   55  SHALL BE FIRST DEPOSITED AND THERE SHALL BE FILED AN UNDERTAKING, ISSUED
   56  BY  A  SURETY  COMPANY AUTHORIZED TO TRANSACT BUSINESS IN THIS STATE AND
       A. 6829--A                          3

    1  APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES OF THIS STATE AS TO
    2  SOLVENCY AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE OF THE  SUPREME
    3  COURT  SHALL  APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING BE DISMISSED
    4  OR THE TAX CONFIRMED THE PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH
    5  MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING; OR
    6    B.  AT  THE OPTION OF THE PETITIONER, SUCH UNDERTAKING MAY BE IN A SUM
    7  SUFFICIENT TO COVER THE TAXES, INTERESTS AND PENALTIES  STATED  IN  SUCH
    8  DETERMINATION  PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT IN
    9  THE PROSECUTION OF THE PROCEEDING, IN WHICH EVENT THE  PETITIONER  SHALL
   10  NOT  BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A CONDITION
   11  PRECEDENT TO THE APPLICATION.
   12    (7) WHERE ANY TAXES IMPOSED HEREUNDER  SHALL  HAVE  BEEN  ERRONEOUSLY,
   13  ILLEGALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND
   14  THEREFOR  DULY  MADE  TO THE PROPER FISCAL OFFICER OR OFFICERS, AND SUCH
   15  OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING SUCH REFUND,
   16  SUCH DETERMINATION SHALL BE REVIEWABLE BY  A  PROCEEDING  UNDER  ARTICLE
   17  SEVENTY-EIGHT  OF  THE  CIVIL PRACTICE LAW AND RULES, PROVIDED, HOWEVER,
   18  THAT SUCH PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS AFTER  THE  GIVING
   19  OF  THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMINATION OF TAX DUE WAS
   20  NOT PREVIOUSLY MADE, AND THAT AN UNDERTAKING IS FILED  WITH  THE  PROPER
   21  FISCAL  OFFICER  OR  OFFICERS IN SUCH AMOUNT AND WITH SUCH SURETIES AS A
   22  JUSTICE OF THE SUPREME COURT SHALL APPROVE TO THE EFFECT  THAT  IF  SUCH
   23  PROCEEDING  BE DISMISSED OR THE TAXES CONFIRMED, THE PETITIONER WILL PAY
   24  ALL COSTS AND CHARGES WHICH  MAY  ACCRUE  IN  THE  PROSECUTION  OF  SUCH
   25  PROCEEDING.
   26    (8)  EXCEPT IN THE CASE OF A WILLFULLY FALSE OR FRAUDULENT RETURN WITH
   27  INTENT TO EVADE THE TAX, NO ASSESSMENT OF ADDITIONAL TAX SHALL  BE  MADE
   28  AFTER  THE  EXPIRATION  OF  MORE  THAN  THREE YEARS FROM THE DATE OF THE
   29  FILING OF A RETURN, PROVIDED, HOWEVER, THAT WHERE  NO  RETURN  HAS  BEEN
   30  FILED AS PROVIDED BY LAW THE TAX MAY BE ASSESSED AT ANY TIME.
   31    (9)  ALL  REVENUES  RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
   32  LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE  VILLAGE  OF  HARRISON
   33  AND  SHALL  BE  CREDITED  TO  AND  DEPOSITED  IN THE GENERAL FUND OF THE
   34  VILLAGE. SUCH REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
   35    (10) EACH ENACTMENT OF SUCH A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION
   36  OF A HOTEL OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN THREE  YEARS
   37  FROM  THE  DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION SHALL PROHIBIT
   38  THE ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS  OF
   39  THIS  SECTION, UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED PURSU-
   40  ANT TO THIS SECTION.
   41    (11) IF ANY PROVISION OF THIS SECTION OR THE  APPLICATION  THEREOF  TO
   42  ANY  PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF THIS
   43  SECTION AND THE APPLICATION  OF  SUCH  PROVISION  TO  OTHER  PERSONS  OR
   44  CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
   45    S  2.  This  act shall take effect immediately and shall expire and be
   46  deemed repealed September 1, 2017.
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