|SAME AS||No Same As|
|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.|
|03/27/2019||referred to ways and means|
|01/08/2020||referred to ways and means|
|07/14/2020||enacting clause stricken|
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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.
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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. LBD10838-01-9A. 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 suchA. 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.