S02334 Summary:

BILL NOS02334A
 
SAME ASSAME AS A07024
 
SPONSOROPPENHEIMER
 
COSPNSR
 
MLTSPNSR
 
Add S1202-x, Tax L
 
Imposes an occupancy tax in the village of Harrison.
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S02334 Actions:

BILL NOS02334A
 
01/18/2011REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
03/23/2011AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
03/23/2011PRINT NUMBER 2334A
01/04/2012REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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S02334 Floor Votes:

There are no votes for this bill in this legislative session.
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S02334 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         2334--A
 
                               2011-2012 Regular Sessions
 
                    IN SENATE
 
                                    January 18, 2011
                                       ___________
 
        Introduced  by  Sen.  OPPENHEIMER -- read twice and ordered printed, and
          when printed to be committed to the Committee  on  Investigations  and
          Government  Operations  -- committee discharged, bill amended, ordered
          reprinted as amended and recommitted to said committee
 
        AN ACT to amend the tax law, in relation to the imposition of  an  occu-

          pancy  tax in the village of Harrison; 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-x to
     2  read as follows:
     3    § 1202-x. Occupancy tax in the village of Harrison. (1)  Notwithstand-
     4  ing any other provision of law to the contrary, the village of Harrison,
     5  in  the  county  of  Westchester,  is hereby authorized and empowered to
     6  adopt and amend local laws imposing in such village a tax,  in  addition
     7  to  any  other tax authorized and imposed pursuant to this article, such
     8  as the legislature has or would have the power and authority  to  impose

     9  upon  persons occupying any room for hire in any hotel. For the purposes
    10  of this section, the term "hotel" shall mean a building or portion of it
    11  which is regularly used and kept open as such for the lodging of guests.
    12  The term "hotel" includes an apartment hotel,  a  motel  or  a  boarding
    13  house,  whether or not meals are served.  The rate of such tax shall not
    14  exceed three percent of the per diem rental rate for each  room  whether
    15  such room is rented on a daily or longer basis.
    16    (2)  Such  taxes may be collected and administered by the chief fiscal
    17  officer of the village of Harrison by such means and in such  manner  as
    18  other  taxes which are now collected and administered by such officer or
    19  as otherwise may be provided by such local law.

    20    (3) Such local laws may provide that any taxes imposed shall  be  paid
    21  by  the  person liable therefor to the owner of the room for hire in the
    22  tourist home, inn, club, hotel, motel or other similar place  of  public
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05837-02-1

        S. 2334--A                          2
 
     1  accommodation  occupied or to the person entitled to be paid the rent or
     2  charge the room for hire in the tourist home, inn, club, hotel, motel or
     3  other similar place of public accommodation occupied for and on  account

     4  of  the  village  of  Harrison  imposing  the tax and that such owner or
     5  person entitled to be paid the rent or charge shall be  liable  for  the
     6  collection  and  payment of the tax; and that such owner or person enti-
     7  tled to be paid the rent or charge shall have the same right in  respect
     8  to collecting the tax from the person occupying the room for hire in the
     9  tourist  home,  inn, club, hotel, motel or other similar place of public
    10  accommodation, or in respect to nonpayment of  the  tax  by  the  person
    11  occupying the room for hire in the tourist home, inn, club, hotel, motel
    12  or similar place of public accommodation, as if the taxes were a part of
    13  the  rent  or charge and payable at the same time as the rent or charge;

    14  provided, however, that the chief fiscal officer of the village,  speci-
    15  fied  in  such  local  laws, shall be joined as a party in any action or
    16  proceeding brought to collect the tax by the  owner  or  by  the  person
    17  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 taxes 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 of the following:
    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; or
    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    d.  A permanent resident of a hotel or motel. For the purposes of this
    41  section, the term "permanent resident" shall mean a natural person occu-
    42  pying any room or rooms in a hotel or motel for at least thirty  consec-
    43  utive days.
    44    (6) Any final determination of the amount of any tax payable hereunder
    45  shall  be reviewable for error, illegality or unconstitutionality or any
    46  other reason whatsoever by a proceeding under article  seventy-eight  of

    47  the  civil practice law and rules if application therefor is made to the
    48  supreme court within thirty days after the  giving  of  notice  of  such
    49  final  determination,  provided, however, that any such proceeding under
    50  article seventy-eight of the civil practice law and rules shall  not  be
    51  instituted unless:
    52    a. The amount of any tax sought to be reviewed, with such interest and
    53  penalties  thereon  as  may be provided for by local laws or regulations
    54  shall be first deposited and there shall be filed an undertaking, issued
    55  by a surety company authorized to transact business in  this  state  and
    56  approved by the superintendent of insurance of this state as to solvency

        S. 2334--A                          3
 

     1  and  responsibility,  in  such  amount as a justice of the supreme court
     2  shall approve to the effect that if such proceeding be dismissed or  the
     3  tax  confirmed  the  petitioner will pay all costs and charges which may
     4  accrue in the prosecution of such proceeding; or
     5    b.  At  the option of the petitioner, such undertaking may be in a sum
     6  sufficient to cover the taxes, interests and penalties  stated  in  such
     7  determination  plus the costs and charges which may accrue against it in
     8  the prosecution of the proceeding, in which event the  petitioner  shall
     9  not  be required to pay such taxes, interest or penalties as a condition
    10  precedent to the application.
    11    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,

    12  illegally or unconstitutionally collected and application for the refund
    13  therefor  duly  made  to the proper fiscal officer or officers, and such
    14  officer or officers shall have made a determination denying such refund,
    15  such determination shall be reviewable by  a  proceeding  under  article
    16  seventy-eight  of  the  civil practice law and rules, provided, however,
    17  that such proceeding is instituted within thirty days after  the  giving
    18  of  the notice of such denial, that a final determination of tax due was
    19  not previously made, and that an undertaking is filed  with  the  proper
    20  fiscal  officer  or  officers in such amount and with such sureties as a
    21  justice of the supreme court shall approve to the effect  that  if  such

    22  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    23  all costs and charges which  may  accrue  in  the  prosecution  of  such
    24  proceeding.
    25    (8)  Except in the case of a willfully false or fraudulent return with
    26  intent to evade the tax, no assessment of additional tax shall  be  made
    27  after  the  expiration  of  more  than  three years from the date of the
    28  filing of a return, provided, however, that where  no  return  has  been
    29  filed as provided by law the tax may be assessed at any time.
    30    (9)  All  revenues  resulting from the imposition of the tax under the
    31  local laws shall be paid into the treasury of the  village  of  Harrison
    32  and  shall  be  credited  to  and  deposited  in the general fund of the

    33  village. Such revenues may be used for any lawful purpose.
    34    (10) Each enactment of such a local law may provide for the imposition
    35  of a hotel or motel tax for a period of time no longer than three  years
    36  from  the  date of its enactment. Nothing in this section shall prohibit
    37  the adoption and enactment of local laws, pursuant to the provisions  of
    38  this  section, upon the expiration of any other local law adopted pursu-
    39  ant to this section.
    40    (11) If any provision of this section or the  application  thereof  to
    41  any  person or circumstance shall be held invalid, the remainder of this
    42  section and the application  of  such  provision  to  other  persons  or
    43  circumstances shall not be affected thereby.

    44    §  2.  This  act shall take effect immediately and shall expire and be
    45  deemed repealed three years after such date.
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