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A10453 Summary:

BILL NOA10453A
 
SAME ASSAME AS S09059-A
 
SPONSORRules (Galef)
 
COSPNSR
 
MLTSPNSR
 
Add §1202-hh, Tax L
 
Authorizes the imposition of an occupancy tax in the village of Briarcliff Manor.
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A10453 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A10453A
 
SPONSOR: Rules (Galef)
  TITLE OF BILL: An act to amend the tax law, in relation to authorizing the imposition of an occupancy tax in the village of Briarcliff Manor; and providing for the repeal of such provisions upon expiration thereof   PURPOSE OR GENERAL IDEA OF BILL: The purpose of this legislation is to authorize the imposition of an occupancy tax in the village of Briarcliff Manor up to three percent.   SUMMARY OF PROVISIONS: Section 1 amends the tax law by adding a new section, 1202-hh that empowers the Village of Briarcliff Manor, in the county of Westchester to adopt and amend local laws to impose a tax of up to 3% on hotel and motel rooms located in the village. The law will sunset after three years. Section 2 provides the effective date.   DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE): The A-print amends section 2 of the bill to provide an expiration date of December 31, 2025 for the authorization to pass a local law to impose an occupancy tax in the village of Briarcliff Manor.   JUSTIFICATION: The Village of Briarcliff Manor, New York, is in northern Westchester County, and offers a rustic residential environment in the historic and scenic Hudson Valley. The Village's Central Business District is a quaint, tree-lined commercial area offering charming. shops, restaurants and convenient services with brick sidewalks, free parking and period street lighting, making the area one of the most desirable in the region. One of the proudest accomplishments of the Village of Briarcliff Manor has been its ability to carefully and creatively balance develop- ment with the preservation of open space and the Village's historic character. The Village itself owns and maintains over 172 acres of active and passive parkland. The Village of Briarcliff Manor is also home to two golf courses with guest rooms which host weddings and corporate events and has plans for future accommodations regarding short-term rentals and future develop- ment of a conference center and hotel on some of the large parcels of land available. The Village recently enacted changes to their commercial zoning districts to permit hotels by Special Permit. The Village Board and Mayor have asked for the authority to institute a local occupancy tax that will help raise additional revenues for the Village government: This new occupancy tax will allow the Village to expand services while keeping local property taxes as low as possible.   PRIOR LEGISLATIVE HISTORY: New Legislation.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None to the State of New York, but the village of Briarcliff Manor will raise additional revenue.   EFFECTIVE DATE: This act shall take effect immediately, and shall expire December 31, 2025, when upon such the provisions of the act shall be deemed repealed.
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A10453 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                        10453--A
 
                   IN ASSEMBLY
 
                                      May 24, 2022
                                       ___________
 
        Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Galef) --
          read once and referred to the Committee on Ways and Means -- 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  imposition
          of  an occupancy tax in the village of Briarcliff Manor; 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-hh to
     2  read as follows:
     3    § 1202-hh. Occupancy tax in  the  village  of  Briarcliff  Manor.  (1)
     4  Notwithstanding  any other provision of law to the contrary, the village
     5  of Briarcliff Manor, in the county of Westchester, is hereby  authorized
     6  and  empowered  to adopt and amend local laws imposing in such village a
     7  tax, in addition to any other tax authorized  and  imposed  pursuant  to
     8  this  article,  such  as the legislature has or would have the power and
     9  authority to impose upon persons occupying any  room  for  hire  in  any
    10  hotel.  For  the purposes of this section, the term "hotel" shall mean a
    11  building or portion of it which is regularly used and kept open as  such
    12  for the lodging of guests. The term "hotel" includes an apartment hotel,
    13  a  motel  or a boarding house, whether or not meals are served. The rate
    14  of such tax shall not exceed three percent of the per diem  rental  rate
    15  for each room whether 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 Briarcliff Manor by such  means  and  in  such
    18  manner  as  other taxes which are now collected and administered by such
    19  officer or 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.
                                                                   LBD15639-02-2

        A. 10453--A                         2

     1  account  of  the  village  of Briarcliff Manor imposing the tax and that
     2  such owner or person entitled to be paid the rent  or  charge  shall  be
     3  liable for the collection and payment of the tax; and that such owner or
     4  person  entitled to be paid the rent or charge shall have the same right
     5  in respect to collecting the tax from the person occupying the room  for
     6  hire in the tourist home, inn, club, hotel, motel or other similar place
     7  of  public  accommodation, or in respect to nonpayment of the tax by the
     8  person occupying the room for hire  in  the  tourist  home,  inn,  club,
     9  hotel,  motel  or similar place of public accommodation, as if the taxes
    10  were a part of the rent or charge and payable at the same  time  as  the
    11  rent  or charge; provided, however, that the chief fiscal officer of the
    12  village, specified in such local laws, shall be joined as a party in any
    13  action or proceeding brought to collect the tax by the owner or  by  the
    14  person 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; or
    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.
    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

        A. 10453--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  three years from the date of the
    26  filing of a return, provided, however, that where  no  return  has  been
    27  filed as 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 village of  Briarcliff
    30  Manor and shall be credited to and deposited in the general fund of such
    31  village. 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 three 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 expire  December
    43  31, 2025, when upon such date the provisions of this act shall be deemed
    44  repealed.
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