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S08950 Summary:

S08950 Actions:

S08950 Committee Votes:

S08950 Floor Votes:

S08950 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         8950--A
 
                    IN SENATE
 
                                      April 2, 2024
                                       ___________
 
        Introduced  by  Sen.  MAY  --  read  twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations  --  committee  discharged,  bill  amended,   ordered
          reprinted as amended and recommitted to said committee
 
        AN  ACT  to  amend  the  tax law, in relation to authorizing the city of
          Syracuse 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. Occupancy tax in the city of Syracuse. (1) Notwithstanding
     4  any other provision of law to the contrary, the city of Syracuse, in the
     5  county of Onondaga, is hereby authorized  and  empowered  to  adopt  and
     6  amend  local  laws imposing in such city a tax, in addition to any other
     7  tax authorized and imposed pursuant to this article, such as the  legis-
     8  lature  has or would have the power and authority to impose upon persons
     9  occupying any room for hire in any  hotel.  For  the  purposes  of  this
    10  section,  the  term "hotel" shall mean a building or portion of it which
    11  is regularly used and kept open as such for the lodging of  guests.  The
    12  term  "hotel"  includes an apartment hotel, a motel or a boarding house,
    13  whether or not meals are served. The rate of such tax shall  not  exceed
    14  two  percent of the per diem rental rate for each room whether such room
    15  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  city  of  Syracuse 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
    23  accommodation occupied or to the person entitled to be paid the rent  or
    24  charge  for  the  room  for  hire in the tourist home, inn, club, hotel,
    25  motel or other similar place of public accommodation occupied for and on
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13954-04-4
        S. 8950--A                          2

     1  account of the city of Syracuse imposing the tax and that such owner  or
     2  person  entitled  to  be paid the rent or charge shall be liable for the
     3  collection and payment of the tax; and that such owner or  person  enti-
     4  tled  to be paid the rent or charge shall have the same right in respect
     5  to collecting the tax from the person occupying the room for hire in the
     6  tourist home, inn, club, hotel, motel or other similar place  of  public
     7  accommodation,  or  in  respect  to  nonpayment of the tax by the person
     8  occupying the room for hire in the tourist home, inn, club, hotel, motel
     9  or other similar place of public accommodation, as if the taxes  were  a
    10  part  of  the rent or charge and payable at the same time as the rent or
    11  charge; provided, however, that the chief fiscal officer  of  the  city,
    12  specified  in  such local laws, shall be joined as a party in any action
    13  or proceeding brought to collect the tax by the owner or by  the  person
    14  entitled to be paid the rent or charge.
    15    (4)  Such  local  laws  may  provide for the filing of returns and the
    16  payment of the taxes on a monthly basis or on the basis of any longer or
    17  shorter period of time.
    18    (5) This section shall not authorize the imposition of such  tax  upon
    19  any of the following:
    20    a.  The  state  of  New  York,  or any public corporation (including a
    21  public corporation created pursuant to agreement or compact with another
    22  state or the dominion of Canada), improvement district  or  other  poli-
    23  tical subdivision of the state;
    24    b.  The  United  States of America, insofar as it is immune from taxa-
    25  tion;
    26    c. Any corporation or association, or trust, or community chest,  fund
    27  or foundation organized and operated exclusively for religious, charita-
    28  ble  or  educational purposes, or for the prevention of cruelty to chil-
    29  dren or animals, and no part of the net earnings of which inures to  the
    30  benefit of any private shareholder or individual and no substantial part
    31  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    32  attempting to influence legislation; provided, however, that nothing  in
    33  this  paragraph  shall  include an organization operated for the primary
    34  purpose of carrying on a trade or business for profit,  whether  or  not
    35  all of its profits are payable to one or more organizations described in
    36  this paragraph; or
    37    d.  A permanent resident of a hotel or motel. For the purposes of this
    38  section, the term "permanent resident" shall mean a natural person occu-
    39  pying any room or rooms in a hotel or motel for at least thirty  consec-
    40  utive days.
    41    (6) Any final determination of the amount of any tax payable hereunder
    42  shall  be reviewable for error, illegality or unconstitutionality or any
    43  other reason whatsoever by a proceeding under article  seventy-eight  of
    44  the  civil practice law and rules if application therefor is made to the
    45  supreme court within thirty days after the  giving  of  notice  of  such
    46  final  determination,  provided, however, that any such proceeding under
    47  article seventy-eight of the civil practice law and rules shall  not  be
    48  instituted unless:
    49    a. The amount of any tax sought to be reviewed, with such interest and
    50  penalties  thereon  as  may be provided for by local laws or regulations
    51  shall be first deposited and there shall be filed an undertaking, issued
    52  by a surety company authorized to transact business in  this  state  and
    53  approved by the superintendent of financial services of this state as to
    54  solvency  and responsibility, in such amount as a justice of the supreme
    55  court shall approve to the effect that if such proceeding  be  dismissed
        S. 8950--A                          3
 
     1  or the tax confirmed the petitioner will pay all costs and charges which
     2  may accrue in the prosecution of such proceeding; or
     3    b.  At  the option of the petitioner, such undertaking may be in a sum
     4  sufficient to cover the taxes, interest and  penalties  stated  in  such
     5  determination  plus the costs and charges which may accrue against it in
     6  the prosecution of the proceeding, in which event the  petitioner  shall
     7  not  be required to pay such taxes, interest or penalties as a condition
     8  precedent to the application.
     9    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
    10  illegally or unconstitutionally collected and application for the refund
    11  therefor  duly  made  to the proper fiscal officer or officers, and such
    12  officer or officers shall have made a determination denying such refund,
    13  such determination shall be reviewable by  a  proceeding  under  article
    14  seventy-eight  of  the  civil practice law and rules, provided, however,
    15  that such proceeding is instituted within thirty days after  the  giving
    16  of  the notice of such denial, that a final determination of tax due was
    17  not previously made, and that an undertaking is filed  with  the  proper
    18  fiscal  officer  or  officers in such amount and with such sureties as a
    19  justice of the supreme court shall approve to the effect  that  if  such
    20  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    21  all costs and charges which  may  accrue  in  the  prosecution  of  such
    22  proceeding.
    23    (8)  Except in the case of a willfully false or fraudulent return with
    24  intent to evade the tax, no assessment of additional tax shall  be  made
    25  after  the expiration of more than two years from the date of the filing
    26  of a return, provided, however, that where no return has been  filed  as
    27  provided by law the tax may be assessed at any time.
    28    (9)  All  revenues  resulting from the imposition of the tax under the
    29  local laws shall be paid into the treasury of the city of  Syracuse  and
    30  shall  be  credited  to  and deposited in the general fund of such city.
    31  Such revenues may be used for any lawful purpose.
    32    (10) Each enactment of such a local law may provide for the imposition
    33  of a hotel or motel tax for a period of time no longer  than  two  years
    34  from  the  date of its enactment. Nothing in this section shall prohibit
    35  the adoption and enactment of local laws, pursuant to the provisions  of
    36  this  section, upon the expiration of any other local law adopted pursu-
    37  ant to this section.
    38    (11) If any provision of this section or the  application  thereof  to
    39  any  person or circumstance shall be held invalid, the remainder of this
    40  section and the application  of  such  provision  to  other  persons  or
    41  circumstances shall not be affected thereby.
    42    §  2.  This  act  shall  take  effect  immediately  and shall apply to
    43  contracts entered into on or after such date;  provided,  however,  that
    44  the  provisions of this act shall expire and be deemed repealed December
    45  31, 2026.