New York State Assembly

 
•  Summary 
 
•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 
 
•  LFIN 
 
•  Chamber Video/Transcript 

A09705 Summary:

A09705 Actions:

A09705 Committee Votes:

Committee:RULES   Chair:Pretlow      
DATE:06/03/2024AYE/NAY:26/2  Action: Favorable         
Heastie
Excused
Barclay
Nay
Weinstein
Aye
Hawley
Aye
Pretlow
Aye
Giglio
Aye
Cook
Aye
Blankenbush
Aye
Glick
Aye
Norris
Aye
Aubry
Aye
Ra
Nay
Dinowitz
Aye
Brabenec
Aye
Colton
Aye
Palmesano
Excused
Magnarelli
Aye
Reilly
Aye
Paulin
Aye
Peoples-Stokes
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Zebrowski
Aye
Thiele
Aye
Braunstein
Aye
Dickens
Excused
Davila
Aye
Hyndman
Aye
Rozic
Aye
Bronson
Aye

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:06/03/2024AYE/NAY:29/5  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Nay
Glick
Aye
Fitzpatrick
Nay
Pretlow
Aye
Hawley
Aye
Colton
Aye
Blankenbush
Aye
Cook
Aye
Norris
Aye
Aubry
Aye
Brabenec
Aye
Benedetto
Aye
Palmesano
Excused
Weprin
Aye
Walsh
Nay
Ramos
Nay
DeStefano
Aye
Braunstein
Aye
Manktelow
Aye
McDonald
Aye
Smullen
Nay
Rozic
Aye
Dinowitz
Aye
Magnarelli
Aye
Zebrowski
Aye
Bronson
Aye
Dilan
Aye
Seawright
Aye
Hyndman
Aye
Walker
Aye
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye
Fahy
Aye

A09705 Floor Votes:

A09705 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          9705
 
                   IN ASSEMBLY
 
                                      April 3, 2024
                                       ___________
 
        Introduced  by M. of A. BARRETT -- read once and referred to the Commit-
          tee on Ways and Means
 
        AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
          Poughkeepsie  to  impose  a hotel and motel tax; 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-nnn to
     2  read as follows:
     3    § 1202-nnn. Hotel or motel taxes in  the  town  of  Poughkeepsie.  (1)
     4  Notwithstanding any other provisions of law to the contrary, the town of
     5  Poughkeepsie,  in  the  county  of  Dutchess,  is  hereby authorized and
     6  empowered to adopt and amend local laws imposing in such town a tax,  in
     7  addition  to any other tax authorized and imposed pursuant to this arti-
     8  cle such as the legislature has or would have the power and authority to
     9  impose upon persons occupying hotel or motel rooms in such town. For the
    10  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.
    20    (2) Such tax may be collected and administered  by  the  chief  fiscal
    21  officer  of the town of Poughkeepsie by such means and in such manner as
    22  other taxes which are now collected and administered by such officer  or
    23  as otherwise may be provided by such local law.
    24    (3)  Such local laws may provide that any tax imposed shall be paid by
    25  the person liable therefor to the owner of the hotel or motel room occu-
    26  pied or to the person entitled to be paid the rent  or  charge  for  the
    27  hotel  or  motel  room occupied for and on account of the town of Pough-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15033-01-4
        A. 9705                             2
 
     1  keepsie imposing the tax and that such owner or person  entitled  to  be
     2  paid  the  rent or charge shall be liable for the collection and payment
     3  of the tax; and that such owner or person entitled to be paid  the  rent
     4  or  charge  shall  have  the same right in respect to collecting the tax
     5  from the person occupying the hotel or motel  room,  or  in  respect  to
     6  nonpayment  of  the tax by the person occupying the hotel or motel room,
     7  as if the tax were a part of the rent or charge and payable at the  same
     8  time  as  the  rent  or charge; provided, however, that the chief fiscal
     9  officer of the town, specified in such local law, shall be joined  as  a
    10  party  in  any  action  or  proceeding brought to collect the tax by the
    11  owner or by the person entitled to be paid the rent or charge.
    12    (4) Such local laws may provide for the  filing  of  returns  and  the
    13  payment  of  the tax on a monthly basis or on the basis of any longer or
    14  shorter period of time.
    15    (5) This section shall not authorize the imposition of such  tax  upon
    16  any  transaction,  by  or  with  any of the following in accordance with
    17  section twelve hundred thirty of this article:
    18    a. The state of New York,  or  any  public  corporation  (including  a
    19  public corporation created pursuant to agreement or compact with another
    20  state  or  the  Dominion of Canada), improvement district or other poli-
    21  tical subdivision of the state;
    22    b. The United States of America, insofar as it is  immune  from  taxa-
    23  tion;
    24    c.  Any corporation or association, or trust, or community chest, fund
    25  or foundation organized and operated exclusively for religious, charita-
    26  ble or educational purposes, or for the prevention of cruelty  to  chil-
    27  dren  or animals, and no part of the net earnings of which inures to the
    28  benefit of any private shareholder or individual and no substantial part
    29  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    30  attempting  to influence legislation; provided, however, that nothing in
    31  this paragraph shall include an organization operated  for  the  primary
    32  purpose  of  carrying  on a trade or business for profit, whether or not
    33  all of its profits are payable to one or more organizations described in
    34  this paragraph.
    35    (6) Any final determination of the amount of any tax payable hereunder
    36  shall be reviewable for error, illegality or unconstitutionality or  any
    37  other  reason  whatsoever by a proceeding under article seventy-eight of
    38  the civil practice law and rules if application therefor is made to  the
    39  supreme  court within thirty days after the giving of the notice of such
    40  final determination, provided, however, that any such  proceeding  under
    41  article  seventy-eight  of the civil practice law and rules shall not be
    42  instituted unless:
    43    a. The amount of any tax sought to be reviewed, with such interest and
    44  penalties thereon as may be provided for by local  law  shall  be  first
    45  deposited  and there is filed an undertaking, issued by a surety company
    46  authorized to transact business in this state and approved by the super-
    47  intendent of financial services of this state as to solvency and respon-
    48  sibility, in such amount as a justice of the supreme court shall approve
    49  to the effect that if such proceeding be dismissed or the tax  confirmed
    50  the  petitioner  will  pay all costs and charges which may accrue in the
    51  prosecution of such proceeding; or
    52    b. At the option of the petitioner such undertaking may be  in  a  sum
    53  sufficient  to  cover  the taxes, interests and penalties stated in such
    54  determination plus the costs and charges which may accrue against it  in
    55  the  prosecution  of the proceeding, in which event the petitioner shall
        A. 9705                             3

     1  not be required to pay such taxes, interest or penalties as a  condition
     2  precedent to the application.
     3    (7) Where any tax imposed hereunder shall have been erroneously, ille-
     4  gally  or  unconstitutionally  collected  and application for the refund
     5  thereof duly made to the proper fiscal officer  or  officers,  and  such
     6  officer or officers shall have made a determination denying such refund,
     7  such  determination  shall  be  reviewable by a proceeding under article
     8  seventy-eight of the civil practice law and  rules,  provided,  however,
     9  that  such  proceeding is instituted within thirty days after the giving
    10  of the notice of such denial, that a final determination of tax due  was
    11  not  previously  made,  and that an undertaking is filed with the proper
    12  fiscal officer or officers in such amount and with such  sureties  as  a
    13  justice  of  the  supreme court shall approve to the effect that if such
    14  proceeding be dismissed or the tax confirmed, the  petitioner  will  pay
    15  all  costs  and  charges  which  may  accrue  in the prosecution of such
    16  proceeding.
    17    (8) Except in the case of a wilfully false or fraudulent  return  with
    18  intent  to  evade the tax, no assessment of additional tax shall be made
    19  after the expiration of more than three  years  from  the  date  of  the
    20  filing  of  a  return,  provided, however, that where no return has been
    21  filed as provided by law the tax may be assessed at any time.
    22    (9) All revenues resulting from the imposition of the  tax  under  the
    23  local  laws  shall be paid into the treasury of the town of Poughkeepsie
    24  and shall be credited to and deposited in the general fund of the  town.
    25  Such revenues may be used for any lawful purpose.
    26    (10)  If  any  provision of this section or the application thereof to
    27  any person or circumstance shall be held invalid, the remainder of  this
    28  section  and  the  application  of  such  provision  to other persons or
    29  circumstances shall not be affected thereby.
    30    § 2. This act shall take effect immediately and shall  expire  and  be
    31  deemed repealed 3 years after such date.