New York State Assembly

 
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A10271 Summary:

A10271 Actions:

A10271 Committee Votes:

Committee:RULES   Chair:Pretlow      
DATE:06/03/2024AYE/NAY:27/1  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
Aye
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
Aye
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
Nay
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

A10271 Floor Votes:

A10271 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10271
 
                   IN ASSEMBLY
 
                                      May 15, 2024
                                       ___________
 
        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Lupardo) --
          read once and referred to the Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
          Binghamton to establish hotel and 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-jj  to
     2  read as follows:
     3    §  1202-jj.  Hotel  or  motel  taxes  in  the  city of Binghamton. (1)
     4  Notwithstanding any other provision of law to the contrary, the city  of
     5  Binghamton,  Broome  county, is hereby authorized and empowered to adopt
     6  and amend local laws imposing in such city a tax,  in  addition  to  any
     7  other  tax  authorized and imposed pursuant to this article, such as the
     8  legislature has or would have the power and  authority  to  impose  upon
     9  persons occupying hotel or motel rooms in such city. For the purposes of
    10  this  section,  the  term  "hotel" or "motel" shall mean and include any
    11  facility providing lodging on an overnight basis and shall include those
    12  facilities designated and commonly known  as  "bed  and  breakfast"  and
    13  "tourist"  facilities.  The  rates  of  such  tax  shall not exceed five
    14  percent of the per diem rental rate for  each  room,  provided  however,
    15  that such tax shall not be applicable to a permanent resident of a hotel
    16  or  motel.  For  the purposes of this section, the term "permanent resi-
    17  dent" shall mean a person occupying any room or  rooms  in  a  hotel  or
    18  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 Binghamton by such means and in  such  manner  as
    21  other  taxes,  which are now collected and administered by such officer,
    22  or as otherwise may be provided by such local law.
    23    (3) Such local laws may provide that any tax imposed shall be paid  by
    24  the person liable therefor to the owner of the hotel or motel room occu-
    25  pied  or  to  the  person entitled to be paid the rent or charge for the
    26  hotel or motel room occupied for and on account of the city of  Bingham-
    27  ton  imposing  the tax and that such owner or person entitled to be paid
    28  the rent or charge shall be liable for the collection and payment of the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15599-01-4
        A. 10271                            2

     1  tax; and that such owner or person entitled  to  be  paid  the  rent  or
     2  charge  shall  have the same right in respect to collecting the tax from
     3  the person occupying the hotel or motel room, or in respect  to  nonpay-
     4  ment  of  the tax by the person occupying the hotel or motel room, as if
     5  the tax were a part of the rent or charge and payable at the  same  time
     6  as  the rent or charge; provided, however, that the chief fiscal officer
     7  of the city, specified in such local law, shall be joined as a party  in
     8  any  action  or proceeding brought to collect the tax by the owner or by
     9  the person entitled to be paid the rent or charge.
    10    (4) Such local laws may provide for the  filing  of  returns  and  the
    11  payment  of  the tax on a monthly basis or on the basis of any longer or
    12  shorter period of time.
    13    (5) This section shall not authorize the imposition of such  tax  upon
    14  any  transaction,  by  or  with  any of the following in accordance with
    15  section twelve hundred thirty of this article:
    16    a. The state of New York,  or  any  public  corporation  (including  a
    17  public corporation created pursuant to agreement or compact with another
    18  state  or  the  Dominion of Canada), improvement district or other poli-
    19  tical subdivision of the state;
    20    b. The United States of America, insofar as it is  immune  from  taxa-
    21  tion;
    22    c.  Any corporation or association, or trust, or community chest, fund
    23  or foundation organized and operated exclusively for religious, charita-
    24  ble, or educational purposes, or for the prevention of cruelty to  chil-
    25  dren  or animals, and no part of the net earnings of which inures to the
    26  benefit of any private shareholders or  individual  and  no  substantial
    27  part  of the activities of which is carrying on propaganda, or otherwise
    28  attempting to influence the legislation; provided, however, that nothing
    29  in this paragraph shall include an organization operated for the primary
    30  purpose of carrying on a trade or business for profit,  whether  or  not
    31  all of its profits are payable to one or more organizations described in
    32  this paragraph.
    33    (6)  Any final determination of the amount of any tax payable pursuant
    34  to this section shall be reviewable for error, illegality or unconstitu-
    35  tionality or any other reason whatsoever by a proceeding  under  article
    36  seventy-eight  of the civil practice law and rules if application there-
    37  for is made to the supreme court within thirty days after the giving  of
    38  the notice of such final determination, provided, however, that any such
    39  proceeding  under  article  seventy-eight  of the civil practice law and
    40  rules shall not be instituted unless:
    41    a. The amount of any tax sought to be reviewed, with such interest and
    42  penalties thereon as may be provided for  by  local  law  or  regulation
    43  shall  be first deposited and there is filed an undertaking, issued by a
    44  surety company  authorized  to  transact  business  in  this  state  and
    45  approved by the superintendent of financial services of this state as to
    46  solvency  and responsibility, in such amount as a justice of the supreme
    47  court shall approve to the effect that if such proceeding  be  dismissed
    48  or the tax confirmed the petitioner will pay all costs and charges which
    49  may accrue in the prosecution of such proceeding; or
    50    b.  At  the  option of the petitioner such undertaking may be in a sum
    51  sufficient to cover the taxes, interests and penalties  stated  in  such
    52  determination  plus the costs and charges which may accrue against it in
    53  the prosecution of the proceeding, in which event the  petitioner  shall
    54  not  be required to pay such taxes, interest or penalties as a condition
    55  precedent to the application.
        A. 10271                            3
 
     1    (7) Where any tax imposed pursuant to this  section  shall  have  been
     2  erroneously,  illegally  or unconstitutionally collected and application
     3  for the refund thereof duly made to the proper fiscal officer  or  offi-
     4  cers, and such officer or officers shall have made a determination deny-
     5  ing  such refund, such determination shall be reviewable by a proceeding
     6  under article  seventy-eight  of  the  civil  practice  law  and  rules,
     7  provided, however, that such proceeding is instituted within thirty days
     8  after  the  giving  of  the notice of such denial, that a final determi-
     9  nation of tax due was not previously made, and that  an  undertaking  is
    10  filed with the proper fiscal officer or officers in such amount and with
    11  such  sureties  as  a  justice of the supreme court shall approve to the
    12  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    13  petitioner will pay all costs and charges which may accrue in the prose-
    14  cution of such proceeding.
    15    (8)  Except in the case of a willfully false or fraudulent return with
    16  intent to evade the tax, no assessment of additional tax shall  be  made
    17  after  the  expiration  of  more  than  three years from the date of the
    18  filing of a return, provided, however, that where  no  return  has  been
    19  filed as provided by law the tax may be assessed at any time.
    20    (9)  All  revenues  resulting from the imposition of the tax under the
    21  local laws shall be paid into the treasury of the city of Binghamton and
    22  shall be credited to and deposited in the  general  fund  of  the  city.
    23  Such revenues may be used for any lawful purpose.
    24    (10)  If  any  provision of this section or the application thereof to
    25  any person or circumstance shall be held invalid, the remainder of  this
    26  section  and  the  application  of  such  provision  to other persons or
    27  circumstances shall not be affected thereby.
    28    (11) Each enactment of such local law may provide for  the  imposition
    29  of  a hotel or motel tax for a period of time no longer than three years
    30  from the effective date of its enactment. Nothing in this section  shall
    31  prohibit  the  adoption  and  enactment  of  local laws, pursuant to the
    32  provisions of this section, upon the expiration of any other  local  law
    33  adopted pursuant to this section.
    34    § 2. This act shall take effect immediately.