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S03819 Summary:

Add S1202-cc, Tax L
Authorizes the town of Woodbury, Orange county, to impose, by local law, a tax on hotel and motel occupancy of up to five percent of the per diem rental rate therefor; sets procedures for collection, enforcement, and adjudication; provides for deposit of revenues into the general fund of the town and their application to any lawful purpose.
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S03819 Text:

                STATE OF NEW YORK
                               2015-2016 Regular Sessions
                    IN SENATE
                                    February 18, 2015
        Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to the imposition  of  a  hotel
          and motel tax in the town of Woodbury; 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-cc  to
     2  read as follows:
     3    §  1202-cc. Hotel or motel taxes in the town of Woodbury. (1) Notwith-
     4  standing any other provisions of law to the contrary, the town of  Wood-
     5  bury,  in  the  county  of Orange, is hereby authorized and empowered to
     6  adopt and amend local laws imposing in such town a tax, in  addition  to
     7  any  other  tax  authorized and imposed pursuant to this article such as
     8  the legislature has or would have the power and authority to impose upon
     9  non-resident persons occupying hotel or motel rooms in  such  town.  For
    10  the purposes of this section, the term "hotel" or "motel" shall mean and
    11  include  any facility consisting of rentable units and providing lodging
    12  on an overnight basis and shall include those facilities designated  and
    13  commonly  known  as  "bed  and  breakfast" and "tourist" facilities. The
    14  rates of such tax shall not exceed five percent of the per  diem  rental
    15  rate  for each room, provided however, that such tax shall not be appli-
    16  cable to a permanent resident of a hotel or motel. For the  purposes  of
    17  this section the term "permanent resident" shall mean a person occupying
    18  any  room  or  rooms in a hotel or motel for at least ninety consecutive
    19  days. For the purposes of this section  the  term  "non-resident"  shall
    20  mean a person not a resident of the state of New York.
    21    (2)  Such  tax  may  be collected and administered by the chief fiscal
    22  officer of the town of Woodbury by such means  and  in  such  manner  as
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 3819                             2
     1  other  taxes which are now collected and administered by such officer or
     2  as otherwise may be provided by such local law.
     3    (3)  Such local laws may provide that any tax imposed shall be paid by
     4  the person liable therefor to the owner of the hotel or motel room occu-
     5  pied or to the person entitled to be paid the rent  or  charge  for  the
     6  hotel  or motel room occupied for and on account of the town of Woodbury
     7  imposing the tax and that such owner or person entitled to be  paid  the
     8  rent  or  charge  shall  be liable for the collection and payment of the
     9  tax; and that such owner or person entitled  to  be  paid  the  rent  or
    10  charge  shall  have the same right in respect to collecting the tax from
    11  the person occupying the hotel or motel room, or in respect  to  nonpay-
    12  ment  of  the tax by the person occupying the hotel or motel room, as if
    13  the tax were a part of the rent or charge and payable at the  same  time
    14  as  the rent or charge; provided, however, that the chief fiscal officer
    15  of the town, specified in such local law, shall be joined as a party  in
    16  any  action  or proceeding brought to collect the tax by the owner or by
    17  the person entitled to be paid the rent or charge.
    18    (4) Such local laws may provide for the  filing  of  returns  and  the
    19  payment  of  the tax on a monthly basis or on the basis of any longer or
    20  shorter period of time.
    21    (5) This section shall not authorize the imposition of such  tax  upon
    22  any  transaction,  by  or  with  any of the following in accordance with
    23  section twelve hundred thirty of this chapter:
    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;
    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    (6) Any final determination of the amount of any tax payable hereunder
    42  shall be reviewable for error, illegality or unconstitutionality or  any
    43  other  reason  whatsoever by a proceeding under article seventy-eight of
    44  the civil practice law and rules if application therefor is made to  the
    45  supreme  court within thirty days after the giving of the notice of such
    46  final determination, provided, however, that any such  proceeding  under
    47  article  seventy-eight  of the civil practice law and rules shall not be
    48  instituted unless:
    49    a. The amount of any tax sought to be reviewed, with such interest and
    50  penalties thereon as may be provided for by local  law  shall  be  first
    51  deposited  and there is filed an undertaking, issued by a surety company
    52  authorized to transact business in this state and approved by the super-
    53  intendent of insurance of this state as to solvency and  responsibility,
    54  in  such  amount  as a justice of the supreme court shall approve to the
    55  effect that if such proceeding be dismissed or  the  tax  confirmed  the

        S. 3819                             3
     1  petitioner will pay all costs and charges which may accrue in the prose-
     2  cution 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 tax imposed hereunder shall have been erroneously, ille-
    10  gally or unconstitutionally collected and  application  for  the  refund
    11  thereof  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 tax 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 wilfully 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 town of  Woodbury  and
    30  shall be credited to and deposited in the general fund of the town. Such
    31  revenues may be used for any lawful purpose.
    32    (10)  If  any  provision of this section or the application thereof to
    33  any person or circumstance shall be held invalid, the remainder of  this
    34  section  and  the  application  of  such  provision  to other persons or
    35  circumstances shall not be affected thereby.
    36    § 2. This act shall take effect immediately and shall  expire  and  be
    37  deemed repealed 3 years after such date.
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