A05454 Summary:

BILL NOA05454
 
SAME ASNo same as
 
SPONSORButler
 
COSPNSR
 
MLTSPNSR
 
Add S1202-cc, Tax L
 
Provides that the county of Fulton may impose a occupancy tax on rooms for hire; requires funds to be allocated for economic development and tourism promotion.
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A05454 Actions:

BILL NOA05454
 
02/27/2013referred to ways and means
01/08/2014referred to ways and means
05/02/2014enacting clause stricken
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A05454 Floor Votes:

There are no votes for this bill in this legislative session.
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A05454 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5454
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 27, 2013
                                       ___________
 
        Introduced by M. of A. BUTLER -- read once and referred to the Committee
          on Ways and Means
 
        AN  ACT  to  amend the tax law, in relation to authorizing the county of
          Fulton to impose hotel or motel taxes
 
          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 and motel tax in Fulton county.  (1)  Notwithstanding
     4  any  other  provision  of  law  to the contrary, the county of Fulton is
     5  hereby authorized and empowered to adopt and amend local  laws  imposing
     6  in  such  county  a  tax,  in  addition  to any other tax authorized and
     7  imposed pursuant to this article as the legislature has  or  would  have
     8  the  power and authority to impose upon persons occupying hotel or motel
     9  rooms in such county. For the purposes of this section, the term  "hotel
    10  or  motel"  shall  mean and include any facility providing lodging on an
    11  overnight basis  and  shall  include  those  facilities  designated  and

    12  commonly  known  as  "bed  and breakfast", "inn", "housekeeping cottages
    13  with four or more units", and "tourist facilities".
    14    The rates of such tax shall be one-half  of  one  percent,  any  whole
    15  percent  or  any  combination  of  a  whole  percent and one-half of one
    16  percent; provided  that  such  rates  shall  not  exceed  four  percent;
    17  provided,  however, that such tax shall not be applicable to a permanent
    18  resident of a hotel or motel. For the purposes of this section, the term
    19  "permanent resident" shall mean a person occupying any room or rooms  in
    20  a hotel or motel for at least thirty consecutive days.
    21    (2) Such tax may be collected and administered by the county treasurer

    22  or  other  fiscal  officers of the county of Fulton by such means and in
    23  such manner as other taxes which are now collected and  administered  by
    24  such officers or as otherwise may be provided by such local law.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02537-01-3

        A. 5454                             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 county of Fulton

     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 county  treasurer  or
    13  other  fiscal officers of the county, specified in such local law, shall
    14  be joined as a party in any action or proceeding brought to collect  the

    15  tax  by  the  owner  or  by  the  person entitled to be paid the rent or
    16  charge.
    17    (4) Such local laws may provide for the  filing  of  returns  and  the
    18  payment  of  the tax on a monthly basis or on the basis of any longer or
    19  shorter period of time.
    20    (5) This section shall not authorize the imposition of such  tax  upon
    21  any  transaction,  by  or  with  any of the following in accordance with
    22  section twelve hundred thirty of this article:
    23    a. The state of New York,  or  any  public  corporation  (including  a
    24  public corporation created pursuant to agreement or compact with another
    25  state  or  the  Dominion of Canada), improvement district or other poli-
    26  tical subdivision of the state;

    27    b. The United States of America, insofar as it is  immune  from  taxa-
    28  tion;
    29    c.  Any corporation or association, or trust, or community chest, fund
    30  or foundation organized and operated exclusively for religious, charita-
    31  ble or educational purposes, or for the prevention of cruelty  to  chil-
    32  dren  or animals, and no part of the net earnings of which inures to the
    33  benefit of any private shareholder or individual and no substantial part
    34  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    35  attempting  to influence legislation; provided, however, that nothing in
    36  this paragraph shall include an organization operated  for  the  primary
    37  purpose  of  carrying  on a trade or business for profit, whether or not

    38  all of its profits are payable to one or more organizations described in
    39  this paragraph.
    40    (6) Any final determination of the amount of any tax payable  pursuant
    41  to this section shall be reviewable for error, illegality or unconstitu-
    42  tionality  or  any other reason whatsoever by a proceeding under article
    43  seventy-eight of the civil practice law and rules if application  there-
    44  for  is made to the supreme court within thirty days after the giving of
    45  the notice of such final determination, provided, however, that any such
    46  proceeding under article seventy-eight of the  civil  practice  law  and
    47  rules shall not be instituted unless:
    48    a. the amount of any tax sought to be reviewed, with such interest and

    49  penalties  thereon  as  may  be  provided for by local law or regulation
    50  shall be first deposited and there is filed an undertaking, issued by  a
    51  surety  company  authorized  to  transact  business  in  this  state and
    52  approved by the superintendent of financial services of this state as to
    53  solvency and responsibility, in such amount as a justice of the  supreme
    54  court  shall  approve to the effect that if such proceeding be dismissed
    55  or the tax confirmed the petitioner will pay all costs and charges which
    56  may accrue in the prosecution of such proceeding; or

        A. 5454                             3
 
     1    b. at the option of the petitioner such undertaking may be  in  a  sum

     2  sufficient  to  cover  the taxes, interests 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 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 county of Fulton and
    28  shall be credited to and deposited in the general fund  of  the  county,
    29  thereafter  to  be  allocated  for the promotion of tourism development,
    30  economic development, and other directly related and  supporting  activ-
    31  ities;  provided,  however,  that such local laws shall provide that the
    32  county of Fulton shall be authorized to retain up to a  maximum  of  ten

    33  percent  of such revenues to defer the necessary expenses of such county
    34  in administering such tax.
    35    (10) Each enactment of such local law may provide for imposition of  a
    36  hotel  or motel tax for a period of time no longer than three years from
    37  the date of its enactment. Nothing in this section  shall  prohibit  the
    38  adoption and enactment of local laws, pursuant to the provisions of this
    39  section,  upon the expiration of any other local law adopted pursuant to
    40  this section.
    41    (11) If any provision of this section or the  application  thereof  to
    42  any  person or circumstance shall be held invalid, the remainder of this
    43  section and the application  of  such  provision  to  other  persons  or

    44  circumstances shall not be affected thereby.
    45    § 2. This act shall take effect immediately.
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