Relates to authorizing an occupancy tax in the village of Medina in Orleans county not to exceed two percent of the per diem rental rate for each room; provides for the repeal of such provisions upon the expiration thereof.
STATE OF NEW YORK
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6671
2023-2024 Regular Sessions
IN ASSEMBLY
April 28, 2023
___________
Introduced by M. of A. HAWLEY -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to authorizing an occupancy tax
in the village of Medina; 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-4 to
2 read as follows:
3 § 1202-z-4. Occupancy tax in the village of Medina. (1) Notwithstand-
4 ing any other provision of law to the contrary, the village of Medina,
5 in the county of Orleans, is hereby authorized and empowered to adopt
6 and amend local laws imposing in such village a tax, in addition to any
7 other tax authorized and imposed pursuant to this article, such as the
8 legislature has or would have the power and authority to impose upon
9 persons occupying any room for hire in any hotel. For the purposes of
10 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 two 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 Medina 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,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04936-02-3
A. 6671 2
1 motel or other similar place of public accommodation occupied for and on
2 account of the village of Medina 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 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. 6671 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 Medina and
30 shall be credited to and deposited in the general fund of such village.
31 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 § 2. This act shall take effect immediately and shall expire December
43 31, 2025, when upon such date the provisions of this act shall be deemed
44 repealed.
