|SAME AS||SAME AS A05157|
|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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STATE OF NEW YORK ________________________________________________________________________ 3819 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. LBD04618-02-5S. 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 theS. 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.