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A08495 Summary:

BILL NOA08495
 
SAME ASSAME AS S08188
 
SPONSORShrestha
 
COSPNSR
 
MLTSPNSR
 
Add §1202-ll, Tax L
 
Authorizes the town of Rhinebeck, county of Dutchess, to establish hotel and motel taxes within such town; provides for the repeal of such provisions upon the expiration thereof.
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A08495 Actions:

BILL NOA08495
 
05/20/2025referred to ways and means
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A08495 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A8495
 
SPONSOR: Shrestha
  TITLE OF BILL: An act to amend the tax law, in relation to authorizing the town of Rhinebeck to establish hotel and motel taxes; and providing for the repeal of such provisions upon expiration thereof   PURPOSE OR GENERAL IDEA OF BILL: To authorize the town of Rhinebeck to establish an occupancy tax.   SUMMARY OF SPECIFIC PROVISIONS: Section I: Authorizes the town of Rhinebeck in Dutchess county to adopt local laws imposing an occupancy tax at a rate of up to 3% of the per diem rental rate for each room. Section 2: Establishes the effective date.   JUSTIFICATION: The Town Board of the Town of Rhinebeck adopted resolution 2025-089 on March 10, 2025 requesting that the New York State Legislature introduce and pass legislation authorizing the town to impose an occupancy tax of up to three percent.   PRIOR LEGISLATIVE HISTORY: New Bill.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None to the state. The town will collect additional revenues.   EFFECTIVE DATE: This act shall take effect immediately and shall expire and be deemed repealed December 31, 2027.
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A08495 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8495
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 20, 2025
                                       ___________
 
        Introduced by M. of A. SHRESTHA -- read once and referred to the Commit-
          tee on Ways and Means
 
        AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
          Rhinebeck to establish hotel and motel taxes; 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-ll  to
     2  read as follows:
     3    § 1202-ll. Occupancy tax in the town of Rhinebeck. (1) Notwithstanding
     4  any  other  provision  of law to the contrary, the town of Rhinebeck, in
     5  the county of Dutchess, is hereby authorized and empowered to adopt  and
     6  amend  local  laws imposing in such town 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  three  percent  of  the  per diem rental rate for each room whether such
    15  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  town  of Rhinebeck 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 laws.
    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,
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13015-02-5

        A. 8495                             2
 
     1  motel or other similar place of public accommodation occupied for and on
     2  account of the town of Rhinebeck imposing the tax and that such owner or
     3  person entitled to be paid the rent or charge shall be  liable  for  the
     4  collection  and  payment of the tax; and that such owner or person enti-
     5  tled to be paid the rent or charge shall have the same right in  respect
     6  to collecting the tax from the person occupying the room for hire in the
     7  tourist  home,  inn, club, hotel, motel or other similar place of public
     8  accommodation, or in respect to nonpayment of  the  tax  by  the  person
     9  occupying the room for hire in the tourist home, inn, club, hotel, motel
    10  or similar place of public accommodation, as if the taxes were a part of
    11  the  rent  or charge and payable at the same time as the rent or charge;
    12  provided, however, that the chief fiscal officer of the town,  specified
    13  in such local laws, shall be joined as a party in any action or proceed-
    14  ing brought to collect the tax by the owner or by the person entitled to
    15  be paid the rent or charge.
    16    (4)  Such  local  laws  may  provide for the filing of returns and the
    17  payment of the taxes on a monthly basis or on the basis of any longer or
    18  shorter period of time.
    19    (5) This section shall not authorize the imposition of such  tax  upon
    20  any of the following:
    21    a.  The  state  of  New  York,  or any public corporation (including a
    22  public corporation created pursuant to agreement or compact with another
    23  state or the dominion of Canada), improvement district  or  other  poli-
    24  tical subdivision of the state;
    25    b.  The  United  States of America, insofar as it is immune from taxa-
    26  tion; or
    27    c. Any corporation or association, or trust, or community chest,  fund
    28  or foundation organized and operated exclusively for religious, charita-
    29  ble  or  educational purposes, or for the prevention of cruelty to chil-
    30  dren or animals, and no part of the net earnings of which inures to  the
    31  benefit of any private shareholder or individual and no substantial part
    32  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    33  attempting to influence legislation; provided, however, that nothing  in
    34  this  paragraph  shall  include an organization operated for the primary
    35  purpose of carrying on a trade or business for profit,  whether  or  not
    36  all of its profits are payable to one or more organizations described in
    37  this paragraph.
    38    d.  A permanent resident of a hotel or motel. For the purposes of this
    39  section, the term "permanent resident" shall mean a natural person occu-
    40  pying any room or rooms in a hotel or motel for at least thirty  consec-
    41  utive days.
    42    (6) Any final determination of the amount of any tax payable hereunder
    43  shall  be reviewable for error, illegality or unconstitutionality or any
    44  other reason whatsoever by a proceeding under article  seventy-eight  of
    45  the  civil practice law and rules if application therefor is made to the
    46  supreme court within thirty days after the  giving  of  notice  of  such
    47  final  determination,  provided, however, that any such proceeding under
    48  article seventy-eight of the civil practice law and rules shall  not  be
    49  instituted unless:
    50    a. The amount of any tax sought to be reviewed, with such interest and
    51  penalties  thereon  as  may be provided for by local laws or regulations
    52  shall be first deposited and there shall be filed an undertaking, issued
    53  by a surety company authorized to transact business in  this  state  and
    54  approved  by the superintendent of financial services as to solvency and
    55  responsibility, in such amount as a justice of the supreme  court  shall
    56  approve  to  the  effect that if such proceeding be dismissed or the tax

        A. 8495                             3

     1  confirmed the petitioner will pay all costs and charges which may accrue
     2  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, interests 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 town of Rhinebeck  and
    30  shall be credited to and deposited in the general fund of the town. Such
    31  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  expire  and  be
    43  deemed repealed December 31, 2027.
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