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S07966 Summary:

BILL NOS07966
 
SAME ASSAME AS A05456
 
SPONSORCANZONERI-FITZPATRICK
 
COSPNSR
 
MLTSPNSR
 
Add §1202-kk, Tax L
 
Authorizes the village of Atlantic Beach, county of Nassau to impose a three percent hotel, motel and beach club tax; defines "beach club" as a facility formed, organized or operated by any person, firm or corporation, located on or contiguous to an ocean beach, permitting sunbathing, swimming and other allied recreation activities, including such uses operated by a hotel, cooperative complex or other entity; makes related provisions.
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S07966 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7966
 
                               2025-2026 Regular Sessions
 
                    IN SENATE
 
                                      May 15, 2025
                                       ___________
 
        Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
          printed, and when printed to be committed to the Committee on Investi-
          gations and Government Operations
 
        AN ACT to amend the tax law, in relation to authorizing the  village  of
          Atlantic  Beach  to  impose  a  hotel,  motel  and beach club 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-kk to
     2  read as follows:
     3    § 1202-kk. Hotel, motel or beach club taxes in the village of Atlantic
     4  Beach. (1) Notwithstanding any other provisions of law to the  contrary,
     5  the  village  of  Atlantic  Beach,  in  the  county of Nassau, is hereby
     6  authorized and empowered to adopt and amend local laws imposing in  such
     7  village  a  tax,  in  addition  to  any other tax authorized and imposed
     8  pursuant to this article such as the legislature has or would  have  the
     9  power  and authority to impose upon persons occupying hotel, motel rooms
    10  or beach clubs in such village.  For the purposes of this  section,  the
    11  term  "hotel"  or "motel" shall mean and include any facility consisting
    12  of rentable units and providing lodging on an overnight basis and  shall
    13  include  those  facilities  designated  and  commonly  known as "bed and
    14  breakfast" and "tourist" facilities.  The term "beach club" shall mean a
    15  facility formed, organized or operated by any  person,  firm  or  corpo-
    16  ration,  located on or contiguous to an ocean beach, permitting sunbath-
    17  ing, swimming and other allied  recreation  activities,  including  such
    18  uses operated by a hotel, cooperative complex or other entity. The rates
    19  of  such  tax shall not exceed three percent of the per diem rental rate
    20  for each room or beach club facility, provided however,  that  such  tax
    21  shall not be applicable to a permanent resident of a hotel or motel. For
    22  the  purposes of this section the term "permanent resident" shall mean a
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09291-01-5

        S. 7966                             2
 
     1  person occupying any room or rooms in a hotel  or  motel  for  at  least
     2  ninety consecutive days.
     3    (2)  Such  tax  may  be collected and administered by the chief fiscal
     4  officer of the village of Atlantic Beach  by  such  means  and  in  such
     5  manner  as  other taxes which are now collected and administered by such
     6  officer or as otherwise may be provided by such local law.
     7    (3) Such local laws may provide that any tax imposed shall be paid  by
     8  the  person  liable  therefor  to  the owner of the hotel, motel room or
     9  beach club occupied or to the person entitled to be  paid  the  rent  or
    10  charge  for  the  hotel,  motel  room  or beach club occupied for and on
    11  account of the village of Atlantic Beach imposing the tax and that  such
    12  owner  or  person entitled to be paid the rent or charge shall be liable
    13  for the collection and payment of the tax; and that such owner or person
    14  entitled to be paid the rent or charge shall  have  the  same  right  in
    15  respect to collecting the tax from the person occupying the hotel, motel
    16  room or beach club, or in respect to nonpayment of the tax by the person
    17  occupying the hotel, motel room or beach club, as if the tax were a part
    18  of  the  rent  or  charge  and  payable  at the same time as the rent or
    19  charge; provided, however, that the chief fiscal officer of the village,
    20  specified in such local law, shall be joined as a party in any action or
    21  proceeding brought to collect the tax by the  owner  or  by  the  person
    22  entitled to be paid the rent or charge.
    23    (4)  Such  local  laws  may  provide for the filing of returns and the
    24  payment of the tax on a monthly basis or on the basis of any  longer  or
    25  shorter period of time.
    26    (5)  This  section shall not authorize the imposition of such tax upon
    27  any transaction, by or with any of  the  following  in  accordance  with
    28  section twelve hundred thirty of this article:
    29    a.  The  state  of  New  York,  or any public corporation (including a
    30  public corporation created pursuant to agreement or compact with another
    31  state or the Dominion of Canada), improvement district  or  other  poli-
    32  tical subdivision of the state;
    33    b.  The  United  States of America, insofar as it is immune from taxa-
    34  tion; or
    35    c. Any corporation or association, or trust, or community chest,  fund
    36  or foundation organized and operated exclusively for religious, charita-
    37  ble  or  educational purposes, or for the prevention of cruelty to chil-
    38  dren or animals, and no part of the net earnings of which inures to  the
    39  benefit of any private shareholder or individual and no substantial part
    40  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    41  attempting to influence legislation; provided, however, that nothing  in
    42  this  paragraph  shall  include an organization operated for the primary
    43  purpose of carrying on a trade or business for profit,  whether  or  not
    44  all of its profits are payable to one or more organizations described in
    45  this paragraph.
    46    (6)  Any  final  determination  of the amount of any tax payable under
    47  this section shall be reviewable for error,  illegality  or  unconstitu-
    48  tionality  or  any other reason whatsoever by a proceeding under article
    49  seventy-eight of the civil practice law and rules if application  there-
    50  for  is made to the supreme court within thirty days after the giving of
    51  the notice of such final determination, provided, however, that any such
    52  proceeding under article seventy-eight of the  civil  practice  law  and
    53  rules shall not be instituted unless:
    54    a. The amount of any tax sought to be reviewed, with such interest and
    55  penalties  thereon  as  may  be provided for by local law shall be first
    56  deposited and there is filed an undertaking, issued by a surety  company

        S. 7966                             3
 
     1  authorized to transact business in this state and approved by the super-
     2  intendent of financial services of this state as to solvency and respon-
     3  sibility, in such amount as a justice of the supreme court shall approve
     4  to  the effect that if such proceeding be dismissed or the tax confirmed
     5  the petitioner will pay all costs and charges which may  accrue  in  the
     6  prosecution of such proceeding; or
     7    b.  At  the  option of the petitioner such undertaking may be in a sum
     8  sufficient to cover the taxes, interests and penalties  stated  in  such
     9  determination  plus the costs and charges which may accrue against it in
    10  the prosecution of the proceeding, in which event the  petitioner  shall
    11  not  be required to pay such taxes, interest or penalties as a condition
    12  precedent to the application.
    13    (7) Where any tax imposed pursuant to this  section  shall  have  been
    14  erroneously,  illegally  or unconstitutionally collected and application
    15  for the refund thereof duly made to the proper fiscal officer  or  offi-
    16  cers, and such officer or officers shall have made a determination deny-
    17  ing  such refund, such determination shall be reviewable by a proceeding
    18  under article  seventy-eight  of  the  civil  practice  law  and  rules,
    19  provided, however, that such proceeding is instituted within thirty days
    20  after  the  giving  of  the notice of such denial, that a final determi-
    21  nation of tax due was not previously made, and that  an  undertaking  is
    22  filed with the proper fiscal officer or officers in such amount and with
    23  such  sureties  as  a  justice of the supreme court shall approve to the
    24  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    25  petitioner will pay all costs and charges which may accrue in the prose-
    26  cution of such proceeding.
    27    (8)  Except  in the case of a wilfully false or fraudulent return with
    28  intent to evade the tax, no assessment of additional tax shall  be  made
    29  after  the  expiration  of  more  than  three years from the date of the
    30  filing of a return, provided, however, that where  no  return  has  been
    31  filed as provided by law the tax may be assessed at any time.
    32    (9)  All  revenues  resulting from the imposition of the tax under the
    33  local laws shall be paid into the treasury of the  village  of  Atlantic
    34  Beach  and shall be credited to and deposited in the general fund of the
    35  village.  Such revenues may be used for any lawful purpose.
    36    (10) If any provision of this section or the  application  thereof  to
    37  any  person or circumstance shall be held invalid, the remainder of this
    38  section and the application  of  such  provision  to  other  persons  or
    39  circumstances shall not be affected thereby.
    40    §  2.  This  act shall take effect immediately and shall expire and be
    41  deemed repealed 2 years after such date.
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