•  Summary 
  •  
  •  Actions 
  •  
  •  Committee Votes 
  •  
  •  Floor Votes 
  •  
  •  Memo 
  •  
  •  Text 
  •  
  •  LFIN 
  •  
  •  Chamber Video/Transcript 

A06914 Summary:

BILL NOA06914
 
SAME ASNo Same As
 
SPONSORGantt
 
COSPNSR
 
MLTSPNSR
 
Add 1202-yy, Tax L
 
Relates to authorizing a local supplemental tax on passenger car rentals in the city of Rochester; provides the rate of such tax shall not exceed five percent of the consideration given or contracted to be given for such property, or for the use of such property.
Go to top    

A06914 Actions:

BILL NOA06914
 
03/27/2019referred to ways and means
01/08/2020referred to ways and means
07/14/2020enacting clause stricken
Go to top

A06914 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A6914
 
SPONSOR: Gantt
  TITLE OF BILL: An act to amend the tax law, in relation to authoriz- ing a local supplemental tax on passenger car rentals in the city of Rochester   PURPOSE: To authorize the City of Rochester to levy an additional three percent occupancy tax to support arts and tourism in the City of Rochester   SUMMARY OF SPECIFIC PROVISIONS: The tax law is amended by adding a new section 1202-yy: The city of Rochester, in the county of Monroe, is hereby authorized to adopt and amend local laws imposing in such city a tax, in addition to any other tax authorized and imposed pursuant to this article, such as the legis- lature has or would have to power and authority to impose upon any person a use tax for the use within the city of Rochester of any passen- ger car rented by the user.   JUSTIFICATION: The City of Rochester is known for its arts and tourism programs, activ- ities and venues. The bill would provide additional revenue to continue to support and promote the growth of arts and tourism in the City of Rochester.   LEGISLATIVE HISTORY: New Bill.   EFFECTIVE DATE: This act shall take effect immediately.
Go to top

A06914 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6914
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 27, 2019
                                       ___________
 
        Introduced  by M. of A. GANTT -- read once and referred to the Committee
          on Ways and Means
 
        AN ACT to amend the tax law, in relation to authorizing a local  supple-
          mental tax on passenger car rentals in the city of Rochester
 
          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-yy  to
     2  read as follows:
     3    § 1202-yy. Local supplemental tax on passenger car rentals in the city
     4  of  Rochester.    (1)  Notwithstanding any other provision of law to the
     5  contrary, the city of Rochester, in the  county  of  Monroe,  is  hereby
     6  authorized  and empowered to adopt and amend local laws imposing in such
     7  city a tax, in addition to any other tax authorized and imposed pursuant
     8  to this article, such as the legislature has or would have the power and
     9  authority to impose upon any person a use tax for  the  use  within  the
    10  city  of  Rochester  of any passenger car rented by the user, which is a
    11  purchase at retail of such passenger car, but not including any lease of
    12  a passenger car to which subdivision (i) of section eleven hundred elev-
    13  en of this chapter applies. The rate of such tax shall not  exceed  five
    14  percent  of  the  consideration given or contracted to be given for such
    15  property, or for the use of such property,  including  any  charges  for
    16  shipping  or delivery as described in paragraph three of subdivision (b)
    17  of section eleven hundred one of this chapter, but excluding any  credit
    18  for tangible personal property accepted in part payment and intended for
    19  resale.
    20    (2)  For  purposes  of  this  section, the following definitions shall
    21  apply:
    22    a. Motor vehicle. A motor vehicle as defined in  section  one  hundred
    23  twenty-five of the vehicle and traffic law, but not including a motorcy-
    24  cle.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10838-01-9

        A. 6914                             2
 
     1    b.  Passenger  car.  A  motor vehicle having a gross vehicle weight of
     2  nine thousand pounds or less with a seating capacity of nine persons  or
     3  less designed for passenger transportation.
     4    c.  Rental.  The transfer of possession of a motor vehicle, whether or
     5  not the motor vehicle is required to be or is registered by this  state,
     6  for a consideration, without the transfer of the ownership of such motor
     7  vehicle,  but  not  including  a  lease  described in subdivision (i) of
     8  section eleven hundred eleven of this chapter.
     9    (3) Such taxes may be collected and administered by the  chief  fiscal
    10  officer  of  the  city  of Rochester by such means and in such manner as
    11  other taxes which are now collected and administered by such officer  or
    12  as otherwise may be provided by such local law.
    13    (4)  Such  local laws may provide that any taxes imposed shall be paid
    14  by the person liable therefor to the owner of the passenger  car  or  to
    15  the  person  entitled to be paid or charge for the purchase at retail of
    16  the passenger car for and on account of the city of  Rochester  imposing
    17  the  tax and that such owner or person entitled to be paid or charge for
    18  the purchase at retail of the passenger car  shall  be  liable  for  the
    19  collection  and  payment of the tax; and that such owner or person enti-
    20  tled to be paid or charge for the purchase at retail  of  the  passenger
    21  car  shall have the same right in respect to collecting the tax from the
    22  person purchasing the passenger car at retail, or in respect to  nonpay-
    23  ment of the tax by the person purchasing the passenger car at retail, as
    24  if the taxes were a part of the purchase and payable at the same time as
    25  the  purchase;  provided  however,  that the chief fiscal officer of the
    26  city, specified in such local laws, shall be joined as a  party  in  any
    27  action  or  proceeding brought to collect the tax by the owner or by the
    28  person entitled to be paid for the purchase at retail of  the  passenger
    29  car.
    30    (5)  Such  local  laws  may  provide for the filing of returns and the
    31  payment of the taxes on a monthly basis or on a basis of any  longer  or
    32  shorter period of time.
    33    (6)  This  section shall not authorize the imposition of such tax upon
    34  any of the following:
    35    a. The state of New York,  or  any  public  corporation  (including  a
    36  public corporation created pursuant to agreement or compact with another
    37  state  or  the  dominion of Canada), improvement district or other poli-
    38  tical subdivision of the state;
    39    b. The United States of America, insofar as it is immune for taxation;
    40  or
    41    c. Any corporation or association, or trust, or community chest,  fund
    42  or foundation organized and operated exclusively for religious, charita-
    43  ble  or education purposes, or for the prevention of cruelty to children
    44  or animals, and no part of the net earnings of which inures to the bene-
    45  fit of any private shareholder or individual and no substantial part  of
    46  the activities of which is carrying on propaganda, or otherwise attempt-
    47  ing  to  influence  legislation; provided, however, that nothing in this
    48  paragraph shall include an organization operated for the primary purpose
    49  of carrying on a trade or business for profit, whether or not all of its
    50  profits are payable to one or more organizations described in this para-
    51  graph.
    52    (7) Any final determination of the amount of any tax payable hereunder
    53  shall be reviewable for error, illegality or unconstitutionality or  any
    54  other  reason  whatsoever by a proceeding under article seventy-eight of
    55  the civil practice law and rules if application therefor is made to  the
    56  supreme  court  within  thirty  days  after the giving of notice of such

        A. 6914                             3
 
     1  final determination, provided, however, that any such  proceeding  under
     2  article  seventy-eight  of the civil practice law and rules shall not be
     3  instituted unless:
     4    a. The amount of any tax sought to be reviewed, with such interest and
     5  penalties  thereon  as  may be provided for by local laws or regulations
     6  shall be first deposited and there shall be filed an undertaking, issued
     7  by a surety company authorized to transact business in  this  state  and
     8  approved by the superintendent of insurance of this state as to solvency
     9  and  responsibility,  in  such  amount as a justice of the supreme court
    10  shall approve to the effect that if such proceeding be dismissed or  the
    11  tax  confirmed  the  petitioner will pay all costs and charges which may
    12  accrue in the prosecution of such proceeding; or
    13    b. At the option of the petitioner, such undertaking may be in  a  sum
    14  sufficient  to  cover  the taxes, interests and penalties stated in such
    15  determination plus the costs and charges which may accrue against it  in
    16  the  prosecution  of the proceeding, in which event the petitioner shall
    17  not be required to pay such taxes, interests or penalties as a condition
    18  precedent to the application.
    19    (8) Where any taxes imposed hereunder  shall  have  been  erroneously,
    20  illegally or unconstitutionally collected and application for the refund
    21  therefor  duly  made  to the proper fiscal officer or officers, and such
    22  officer or officers shall have made a determination denying such refund,
    23  such determination shall be reviewable by  a  proceeding  under  article
    24  seventy-eight  of  the  civil practice law and rules, provided, however,
    25  that such proceeding is instituted within thirty days after  the  giving
    26  of  the notice of such denial, that a final determination of tax due was
    27  not previously made, and that an undertaking is filed  with  the  proper
    28  fiscal  officer  or  officers in such amount and with such sureties as a
    29  justice of the supreme court shall approve to the effect  that  if  such
    30  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    31  all costs and charges which  may  accrue  in  the  prosecution  of  such
    32  proceeding.
    33    (9)  Except in the case of a willfully false or fraudulent return with
    34  intent to evade the tax, no assessment of additional tax shall  be  made
    35  after  the  expiration  of  more  than  three years from the date of the
    36  filing of a return, provided, however, that where  no  return  has  been
    37  filed as provided by law the tax may be assessed at any time.
    38    (10)  All  revenues resulting from the imposition of the tax under the
    39  local laws shall be paid into the treasury of the city of Rochester  and
    40  shall be credited to and deposited in the general fund of the city. Such
    41  revenues may be used for any lawful purpose.
    42    (11) Each enactment of such a local law may provide for the imposition
    43  of a local supplemental passenger car rental tax for a period of time no
    44  longer  than three years from the date of its enactment. Nothing in this
    45  section shall prohibit the adoption and enactment of local laws,  pursu-
    46  ant  to the provisions of this section, upon the expiration of any other
    47  local law adopted pursuant to this section.
    48    (12) If any provision of this section or the  application  thereof  to
    49  any  person or circumstance shall be held invalid, the remainder of this
    50  section and the application  of  such  provision  to  other  persons  or
    51  circumstances shall not be affected thereby.
    52    § 2. This act shall take effect immediately.
Go to top