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S08160 Summary:

S08160 Actions:

S08160 Committee Votes:

S08160 Floor Votes:

S08160 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8160
 
                    IN SENATE
 
                                    January 10, 2024
                                       ___________
 
        Introduced  by  Sen. SKOUFIS -- 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 the imposition  of  a  hotel
          and  motel tax in the village of Greenwood Lake; 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-jj to
     2  read as follows:
     3    § 1202-jj. Hotel or motel taxes in the village of Greenwood Lake.  (1)
     4  Notwithstanding any other provisions of law to the contrary, the village
     5  of  Greenwood  Lake,  in  the county of Orange, is hereby authorized and
     6  empowered to adopt and amend local laws imposing in such village a  tax,
     7  in  addition  to  any  other tax authorized and imposed pursuant to this
     8  article such as the legislature has or would have the power and authori-
     9  ty to impose upon  persons  occupying  hotel  or  motel  rooms  in  such
    10  village.  For  the purposes of this section, the term "hotel" or "motel"
    11  shall mean and include any facility consisting  of  rentable  units  and
    12  providing  lodging on an overnight basis and shall include those facili-
    13  ties designated and commonly known as "bed and breakfast" and  "tourist"
    14  facilities.  The  rates of such tax shall not exceed five percent of the
    15  per diem rental rate for each room,  provided  however,  that  such  tax
    16  shall not be applicable to a permanent resident of a hotel or motel. For
    17  the  purposes of this section the term "permanent resident" shall mean a
    18  person occupying any room or rooms in a hotel  or  motel  for  at  least
    19  ninety consecutive days.
    20    (2)  Such  tax  may  be collected and administered by the chief fiscal
    21  officer of the village of Greenwood Lake  by  such  means  and  in  such
    22  manner  as  other taxes which are now collected and administered by such
    23  officer or 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
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11972-02-4
        S. 8160                             2
 
     1  hotel or motel room occupied for and on account of the village of Green-
     2  wood Lake imposing the tax and that such owner or person entitled to  be
     3  paid  the  rent or charge shall be liable for the collection and payment
     4  of  the  tax; and that such owner or person entitled to be paid the rent
     5  or charge shall have the same right in respect  to  collecting  the  tax
     6  from  the  person  occupying  the  hotel or motel room, or in respect to
     7  nonpayment of the tax by the person occupying the hotel or  motel  room,
     8  as  if the tax were a part of the rent or charge and payable at the same
     9  time as the rent or charge; provided, however,  that  the  chief  fiscal
    10  officer  of the village, specified in such local law, shall be joined as
    11  a party in any action or proceeding brought to collect the  tax  by  the
    12  owner or by the person entitled to be paid the rent or charge.
    13    (4)  Such  local  laws  may  provide for the filing of returns and the
    14  payment of the tax on a monthly basis or on the basis of any  longer  or
    15  shorter period of time.
    16    (5)  This  section shall not authorize the imposition of such tax upon
    17  any transaction, by or with any of  the  following  in  accordance  with
    18  section twelve hundred thirty of this article:
    19    a.  The  state  of  New  York,  or any public corporation (including a
    20  public corporation created pursuant to agreement or compact with another
    21  state or the Dominion of Canada), improvement district  or  other  poli-
    22  tical subdivision of the state;
    23    b.  The  United  States of America, insofar as it is immune from taxa-
    24  tion;
    25    c. Any corporation or association, or trust, or community chest,  fund
    26  or foundation organized and operated exclusively for religious, charita-
    27  ble  or  educational purposes, or for the prevention of cruelty to chil-
    28  dren or animals, and no part of the net earnings of which inures to  the
    29  benefit of any private shareholder or individual and no substantial part
    30  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    31  attempting to influence legislation; provided, however, that nothing  in
    32  this  paragraph  shall  include an organization operated for the primary
    33  purpose of carrying on a trade or business for profit,  whether  or  not
    34  all of its profits are payable to one or more organizations described in
    35  this paragraph.
    36    (6) Any final determination of the amount of any tax payable hereunder
    37  shall  be reviewable for error, illegality or unconstitutionality or any
    38  other reason whatsoever by a proceeding under article  seventy-eight  of
    39  the  civil practice law and rules if application therefor is made to the
    40  supreme court within thirty days after the giving of the notice of  such
    41  final  determination,  provided, however, that any such proceeding under
    42  article seventy-eight of the civil practice law and rules shall  not  be
    43  instituted unless:
    44    a. The amount of any tax sought to be reviewed, with such interest and
    45  penalties  thereon  as  may  be provided for by local law shall be first
    46  deposited and there is filed an undertaking, issued by a surety  company
    47  authorized to transact business in this state and approved by the super-
    48  intendent  of insurance of this state as to solvency and responsibility,
    49  in such amount as a justice of the supreme court shall  approve  to  the
    50  effect  that  if  such  proceeding be dismissed or the tax confirmed the
    51  petitioner will pay all costs and charges which may accrue in the prose-
    52  cution of such proceeding; or
    53    b. At the option of the petitioner such undertaking may be  in  a  sum
    54  sufficient  to  cover  the taxes, interests and penalties stated in such
    55  determination plus the costs and charges which may accrue against it  in
    56  the  prosecution  of the proceeding, in which event the petitioner shall
        S. 8160                             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 village of Greenwood
    24  Lake and shall be credited to and deposited in the general fund  of  the
    25  village.  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.