A06829 Summary:

BILL NO    A06829 

SAME AS    SAME AS S02059-A

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    A06829 

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
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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:A6829

TITLE  OF  BILL:    An  act  to  amend the tax law, in relation to the
imposition 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.

SUMMARY  OF  SPECIFIC  PROVISIONS: The tax law is amended to add a new
section 1202-x, to authorize the Village of Harrison to enact  such  a
tax.

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.
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 neighboring Village of Rye  Brook,  which  marks  the
first  time  such authority was granted to a municipality other than a
city.

FISCAL IMPLICATIONS: None to the State, but increased revenue for  the
Village of Harrison.

IMPACT  ON  REGULATION  OF BUSINESSES AND INDIVIDUALS:   No additional
regulations; the tax is calculated like a sales tax  and  is  remitted
directly to the village.

EFFECT ON FINES, TERMS OF IMPRISONMENT OR OTHER PENAL SANCTIONS:  None

LEGISLATIVE HISTORY:  2011/2012 - A. 7024 (Latimer) - 1/04/12 REFERRED
TO WAYS & MEANS

EFFECTIVE  DATE:  This  act  shall  take  effect immediately and shall
expire and be deemed repealed September 1, 2016.
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A06829 Text:

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

                                         6829

                              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

       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
   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 THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06263-03-3
       A. 6829                             2

    1  OTHER  SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED FOR AND ON ACCOUNT
    2  OF THE VILLAGE OF HARRISON IMPOSING THE  TAX  AND  THAT  SUCH  OWNER  OR
    3  PERSON  ENTITLED  TO  BE PAID THE RENT OR CHARGE SHALL BE LIABLE FOR THE
    4  COLLECTION  AND  PAYMENT OF THE TAX; AND THAT SUCH OWNER OR PERSON ENTI-
    5  TLED TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN  RESPECT
    6  TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE ROOM FOR HIRE IN THE
    7  TOURIST  HOME,  INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE OF PUBLIC
    8  ACCOMMODATION, OR IN RESPECT TO NONPAYMENT OF  THE  TAX  BY  THE  PERSON
    9  OCCUPYING THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL
   10  OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, AS IF THE TAXES WERE A PART OF
   11  THE  RENT  OR CHARGE AND PAYABLE AT THE SAME TIME AS THE RENT OR CHARGE;
   12  PROVIDED, HOWEVER, THAT THE CHIEF FISCAL OFFICER OF THE VILLAGE,  SPECI-
   13  FIED  IN  SUCH  LOCAL  LAWS, SHALL BE JOINED AS A PARTY IN ANY ACTION OR
   14  PROCEEDING BROUGHT TO COLLECT THE TAX BY THE  OWNER  OR  BY  THE  PERSON
   15  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 INSURANCE OF THIS STATE AS TO SOLVENCY
   55  AND  RESPONSIBILITY,  IN  SUCH  AMOUNT AS A JUSTICE OF THE SUPREME COURT
   56  SHALL APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING BE DISMISSED OR  THE
       A. 6829                             3

    1  TAX  CONFIRMED  THE  PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH MAY
    2  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, INTERESTS 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  HARRISON
   30  AND  SHALL  BE  CREDITED  TO  AND  DEPOSITED  IN THE GENERAL FUND OF THE
   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 September 1, 2016.
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