New York State Assembly

 
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A00209 Summary:

A00209 Actions:

A00209 Committee Votes:

Committee:WAYS AND MEANS   Chair:Farrell      
DATE:05/17/2016AYE/NAY:24/10  Action: Favorable         
Farrell
Aye
Oaks
Nay
Lentol
Aye
Crouch
Aye
Schimminger
Aye
Barclay
Nay
Gantt
Aye
Fitzpatrick
Nay
Weinstein
Aye
Saladino
Nay
Glick
Aye
Hawley
Nay
Nolan
Aye
Duprey
Aye
Pretlow
Aye
Corwin
Aye
Perry
Aye
Malliotakis
Nay
Colton
Aye
Walter
Nay
Cook
Aye
Cahill
Aye
Aubry
Aye
Hooper
Aye
Thiele
Nay
Wright
Aye
Cusick
Nay
Ortiz
Aye
Benedetto
Aye
Markey
Aye
Moya
Aye
Weprin
Aye
Rodriguez
Excused
Ramos
Nay
Braunstein
Aye

A00209 Floor Votes:

A00209 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         209--A
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 7, 2015
                                       ___________
 
        Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
          tee  on  Ways  and  Means  -- recommitted to the Committee on Ways and
          Means in  accordance  with  Assembly  Rule  3,  sec.  2  --  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 town of
          Greenburgh to adopt a local law to impose a hotel/motel occupancy  tax
          for hotels not located in a village; authorizing specified villages in
          the  towns  of  Greenburgh  and  Mount Pleasant to adopt local laws to
          impose a hotel/motel occupancy tax in such villages; 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-dd to
     2  read as follows:
     3    § 1202-dd. Hotel or motel taxes in the town of Greenburgh  and  speci-
     4  fied villages therein and in the village of Sleepy Hollow.  (1) Notwith-
     5  standing  any  other  provisions  of  law to the contrary, the following
     6  municipalities are hereby authorized and empowered to  adopt  and  amend
     7  local laws imposing a tax on persons occupying rooms in hotels or motels
     8  in  such towns or villages therein, as the legislature has or would have
     9  the power and authority to impose, in addition to any other tax  author-
    10  ized and imposed pursuant to this article:
    11    a.  the  town  of Greenburgh, Westchester county, in those portions of
    12  such town not located within a village;
    13    b. the villages of  Tarrytown,  Irvington,  Ardsley,  Elmsford,  Dobbs
    14  Ferry, Hastings-on-Hudson situate in the town of Greenburgh; and
    15    c. the village of Sleepy Hollow situate in the town of Mount Pleasant,
    16  Westchester county.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02745-03-6
        A. 209--A                           2
 
     1    (2)  For  the  purposes of this section, the term "hotel" shall mean a
     2  building or portion of it which is regularly used and kept open as  such
     3  for the lodging of guests. The term "hotel" includes an apartment hotel,
     4  a motel or a boarding house, whether or not meals are served.
     5    (3)  The  rate  of  such tax shall not exceed three percent of the per
     6  diem rental rate for each room whether such room is rented on a daily or
     7  longer basis.
     8    (4) Such tax may be collected and administered by the commissioner  of
     9  finance  or  other  fiscal  officer  of the town of Greenburgh or of any
    10  specified village therein or of the village of Sleepy Hollow situate  in
    11  the  town  of  Mount  Pleasant, as the case may be, by such means and in
    12  such manner as other taxes which are now collected and  administered  by
    13  such  officers  in  accordance  with  the  town or village charter or as
    14  otherwise may be provided by such local law.
    15    (5) Such local laws may provide that any tax imposed shall be paid  by
    16  the person liable therefor to the owner of the hotel or motel room occu-
    17  pied  or  to  the  person entitled to be paid the rent or charge for the
    18  hotel or motel room occupied for and on account of the  town  of  Green-
    19  burgh  or  of  any specified village therein or of the village of Sleepy
    20  Hollow situate in the town of Mount Pleasant imposing the tax, and  that
    21  such  owner  or  person  entitled to be paid the rent or charge shall be
    22  liable for the collection and payment of the tax; and that such owner or
    23  person entitled to be paid the rent or charge shall have the same  right
    24  in  respect to collecting the tax from the person occupying the hotel or
    25  motel room, or in respect to nonpayment of the tax by the person occupy-
    26  ing the hotel or motel room, as if the tax were a part of  the  rent  or
    27  charge  and  payable  at  the same time as the rent or charge; provided,
    28  however, that the commissioner of finance or other  fiscal  officers  of
    29  such  towns or villages, specified in such local law, shall be joined as
    30  a party in any action or proceeding brought to collect the  tax  by  the
    31  owner or by the person entitled to be paid the rent or charge.
    32    (6)  Such  local  laws  may  provide for the filing of returns and the
    33  payment of the tax on a monthly basis or on the basis of any  longer  or
    34  shorter period of time.
    35    (7)  This  section shall not authorize the imposition of such tax upon
    36  the following:
    37    a. The state of New York or any public corporation, including a public
    38  corporation created pursuant to agreement or compact with another  state
    39  or  the  dominion  of  Canada,  improvement  district or other political
    40  subdivision of the state;
    41    b. The United States of America, insofar as it is  immune  from  taxa-
    42  tion; and
    43    c. Any corporation or association or trust or community chest, fund or
    44  foundation  organized and operated exclusively for religious, charitable
    45  or educational purposes or for the prevention of cruelty to children  or
    46  animals,  and no part of the net earnings of which inures to the benefit
    47  of any private shareholder or individual and no substantial part of  the
    48  activities  of  which is carrying on propaganda, or otherwise attempting
    49  to influence legislation; provided, however, that nothing in this  para-
    50  graph  shall include an organization operated for the primary purpose of
    51  carrying on a trade or business for profit, whether or not  all  of  its
    52  profits are payable to one or more organizations described in this para-
    53  graph.
    54    (8) Any final determination of the amount of any tax payable hereunder
    55  shall  be reviewable for error, illegality or unconstitutionality or any
    56  other reason whatsoever by a proceeding under article  seventy-eight  of
        A. 209--A                           3
 
     1  the  civil practice law and rules if application therefor is made to the
     2  supreme court within thirty days after giving  of  the  notice  of  such
     3  final  determination,  provided, however, that any such proceeding under
     4  article  seventy-eight  of the civil practice law and rules shall not be
     5  instituted unless:
     6    a. The amount of any tax sought to be reviewed, with such interest and
     7  penalties thereon as may be provided for  by  local  law  or  regulation
     8  shall  be first deposited and there is filed an undertaking, issued by a
     9  surety company  authorized  to  transact  business  in  this  state  and
    10  approved by the superintendent of financial services of this state as to
    11  solvency  and responsibility, in such amount as a justice of the supreme
    12  court shall approve to the effect that if such proceeding  be  dismissed
    13  or the tax confirmed the petitioner will pay all costs and charges which
    14  may accrue in the prosecution of such proceeding; or
    15    b.  At  the  option of the petitioner such undertaking may be in a sum
    16  sufficient to cover taxes, interest and penalties stated in such  deter-
    17  mination  plus  the costs and charges which may accrue against it in the
    18  prosecution of the proceeding, in which event the petitioner  shall  not
    19  be  required  to  pay  such  taxes, interest or penalties as a condition
    20  precedent to the application.
    21    (9) Where any tax imposed hereunder shall have been erroneously, ille-
    22  gally or unconstitutionally collected and  application  for  the  refund
    23  thereof  duly  made  to  the proper fiscal officer or officers, and such
    24  officer or officers shall have made a determination denying such refund,
    25  such determination shall be reviewable by  a  proceeding  under  article
    26  seventy-eight  of  the  civil practice law and rules, provided, however,
    27  that such proceeding is instituted within thirty days after  the  giving
    28  of  the notice of such denial, that a final determination of tax due was
    29  not previously made, and that an undertaking is filed  with  the  proper
    30  fiscal  officer  or  officers in such amount and with such sureties as a
    31  justice of the supreme court shall approve to the effect  that  if  such
    32  proceeding  be  dismissed  or the tax confirmed, the petitioner will pay
    33  all costs and charges which accrue in the prosecution of  such  proceed-
    34  ing.
    35    (10) Except in the case of a willfully false or fraudulent return with
    36  intent  to  evade the tax, no assessment of additional tax shall be made
    37  after the expiration of more than three  years  from  the  date  of  the
    38  filing  of  a  return,  provided, however, that where no return has been
    39  filed as provided by law the tax may be assessed at any time.
    40    (11) Revenues resulting from the imposition of tax authorized by  this
    41  section  shall be paid into the treasury of the town of Greenburgh or of
    42  the specified village therein or of the village of Sleepy Hollow situate
    43  in the town of Mount Pleasant, and shall be credited to and deposited in
    44  the general fund of such town or village; and may  thereafter  be  allo-
    45  cated  at  the  discretion  of  the  board of legislators of the town of
    46  Greenburgh or of the specified village therein  or  of  the  village  of
    47  Sleepy  Hollow  situate  in  the  town of Mount Pleasant for any town or
    48  village purpose.
    49    (12) If any provision of this section or the  application  thereof  to
    50  any  person or circumstance shall be held invalid, the remainder of this
    51  section and the application  of  such  provision  to  other  persons  or
    52  circumstances shall not be affected thereby.
    53    (13) Each enactment of such a local law may provide for the imposition
    54  of  a hotel or motel tax for a period of time no longer than three years
    55  from the date of its enactment. Nothing in this section  shall  prohibit
    56  the  adoption and enactment of local laws, pursuant to the provisions of
        A. 209--A                           4
 
     1  this section, upon the expiration of any other local law adopted  pursu-
     2  ant to this section.
     3    §  2.  This act shall take effect immediately, and shall expire and be
     4  deemed repealed September 1, 2019.