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S05848 Summary:

Add 1202-ff, Tax L
Authorizes the city of Troy to impose hotel and motel taxes; and provides for the repeal of such provisions upon expiration thereof.
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S05848 Memo:

Memo not available
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S05848 Text:

                STATE OF NEW YORK
                               2017-2018 Regular Sessions
                    IN SENATE
                                       May 3, 2017
        Introduced  by  Sen. BRESLIN -- 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 authorizing the city of Troy
          to impose hotel and motel taxes; 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-ff  to
     2  read as follows:
     3    § 1202-ff. Hotel or motel taxes in the city of Troy. (1) Notwithstand-
     4  ing any other provisions of law to the contrary, the city of Troy, Rens-
     5  selaer  county,  is  hereby  authorized and empowered to adopt and amend
     6  local laws imposing in such city a tax, in addition  to  any  other  tax
     7  authorized  and imposed pursuant to this article such as the legislature
     8  has or would have the power and authority to impose upon persons occupy-
     9  ing hotel or motel rooms in such city. For the purposes of this section,
    10  the term "hotel" or "motel" shall  mean  and  include  any  facility  or
    11  building  or portion thereof providing lodging on an overnight basis and
    12  shall include facilities designated  and  commonly  known  as  "bed  and
    13  breakfast"  and  "tourist"  facilities.  The rates of such tax shall not
    14  exceed four percent of the per diem rental rate for each room,  provided
    15  however,  that  such tax shall not be applicable to a permanent resident
    16  of a hotel or motel. For the purposes of this section the  term  "perma-
    17  nent  resident"  shall  mean  a  person occupying any room or rooms in a
    18  hotel or motel for at least thirty consecutive days.
    19    (2) Such tax may be collected and administered  by  the  chief  fiscal
    20  officer  of  the  city of Troy by such means and in such manner as other
    21  taxes which are now collected and administered by such  officers  or  as
    22  otherwise may be provided by such local law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 5848                             2
     1    (3)  Such local laws may provide that any tax imposed shall be paid by
     2  the person liable therefor to the owner of the hotel or motel room occu-
     3  pied or to the person entitled to be paid the rent  or  charge  for  the
     4  hotel  or  motel  room  occupied  for and on account of the city of Troy
     5  imposing  the  tax and that such owner or person entitled to be paid the
     6  rent or charge shall be liable for the collection  and  payment  of  the
     7  tax;  and  that  such  owner  or  person entitled to be paid the rent or
     8  charge shall have the same right in respect to collecting the  tax  from
     9  the  person  occupying the hotel or motel room, or in respect to nonpay-
    10  ment of the tax by the person occupying the hotel or motel room,  as  if
    11  the  tax  were a part of the rent or charge and payable at the same time
    12  as the rent or charge; provided, however, that the chief fiscal  officer
    13  of  the city, specified in such local law, shall be joined as a party in
    14  any action or proceeding brought to collect the tax by the owner  or  by
    15  the person 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 tax 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 transaction, by or with any of  the  following  in  accordance  with
    21  section twelve hundred thirty of this article:
    22    a.  The  state  of  New  York,  or any public corporation (including a
    23  public corporation created pursuant to agreement or compact with another
    24  state or the Dominion of Canada), improvement district  or  other  poli-
    25  tical subdivision of the state;
    26    b.  The  United  States of America, insofar as it is immune from taxa-
    27  tion;
    28    c. Any corporation or association, or trust, or community chest,  fund
    29  or foundation organized and operated exclusively for religious, charita-
    30  ble  or  educational purposes, or for the prevention of cruelty to chil-
    31  dren or animals, and no part of the net earnings of which inures to  the
    32  benefit of any private shareholder or individual and no substantial part
    33  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    34  attempting to influence legislation; provided, however, that nothing  in
    35  this  paragraph  shall  include an organization operated for the primary
    36  purpose of carrying on a trade or business for profit,  whether  or  not
    37  all of its profits are payable to one or more organizations described in
    38  this paragraph.
    39    (6)  Any final determination of the amount of any tax pursuant to this
    40  section shall be reviewable for error, illegality or unconstitutionality
    41  or any other reason whatsoever by a proceeding  under  article  seventy-
    42  eight  of  the  civil  practice law and rules if application therefor is
    43  made to the supreme court within thirty days after  the  giving  of  the
    44  notice  of  such  final  determination, provided, however, that any such
    45  proceeding under article seventy-eight of the  civil  practice  law  and
    46  rules shall not be instituted unless:
    47    a. The amount of any tax sought to be reviewed, with such interest and
    48  penalties  thereon  as  may  be  provided for by local law or regulation
    49  shall be first deposited and there is filed an undertaking, issued by  a
    50  surety  company  authorized  to  transact  business  in  this  state and
    51  approved by the superintendent of financial services of this state as to
    52  solvency and responsibility, in such amount as a justice of the  supreme
    53  court  shall  approve to the effect that if such proceeding be dismissed
    54  or the tax confirmed the petitioner will pay all costs and charges which
    55  may accrue in the prosecution of such proceeding; or

        S. 5848                             3
     1    b. At the option of the petitioner such undertaking may be  in  a  sum
     2  sufficient  to  cover  the  taxes, interest and penalties stated in such
     3  determination plus the costs and charges which may accrue against it  in
     4  the  prosecution  of the proceeding, in which event the petitioner shall
     5  not  be required to pay such taxes, interest or penalties as a condition
     6  precedent to the application.
     7    (7) Where any tax imposed pursuant to this  section  shall  have  been
     8  erroneously,  illegally  or unconstitutionally collected and application
     9  for the refund thereof duly made to the proper fiscal officer  or  offi-
    10  cers, and such officer or officers shall have made a determination deny-
    11  ing  such refund, such determination shall be reviewable by a proceeding
    12  under article  seventy-eight  of  the  civil  practice  law  and  rules,
    13  provided, however, that such proceeding is instituted within thirty days
    14  after  the  giving  of  the notice of such denial, that a final determi-
    15  nation of tax due was not previously made, and that  an  undertaking  is
    16  filed with the proper fiscal officer or officers in such amount and with
    17  such  sureties  as  a  justice of the supreme court shall approve to the
    18  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    19  petitioner will pay all costs and charges which may accrue in the prose-
    20  cution of such proceeding.
    21    (8)  Except  in the case of a wilfully false or fraudulent return with
    22  intent to evade the tax, no assessment of additional tax shall  be  made
    23  after  the  expiration  of  more  than  three years from the date of the
    24  filing of a return, provided, however, that where  no  return  has  been
    25  filed as provided by law the tax may be assessed at any time.
    26    (9)  All  revenues  resulting from the imposition of the tax under the
    27  local laws shall be paid into the treasury of the city of Troy and shall
    28  be credited to and deposited in the general fund of the city.  The  city
    29  shall be authorized to retain the necessary revenue to defer the expense
    30  of  the  city in administering such tax and the balance of such revenues
    31  shall be allocated to the promotion of tourism in the city  of  Troy  or
    32  used for other lawful purpose as set out in such local law.
    33    (10)  If  any  provision of this section or the application thereof to
    34  any person or circumstance shall be held invalid, the remainder of  this
    35  section  and  the  application  of  such  provision  to other persons or
    36  circumstances shall not be affected thereby.
    37    (11) Each enactment of such local law may provide for  the  imposition
    38  of  a hotel or motel tax for a period of time no longer than three years
    39  from the effective date of its enactment. Nothing in this section  shall
    40  prohibit  the  adoption  and  enactment  of  local laws, pursuant to the
    41  provisions of this section, upon the expiration of any other  local  law
    42  adopted pursuant to this section.
    43    §  2.  This  act shall take effect immediately and shall expire and be
    44  deemed repealed on September 1, 2020.
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