A01749 Summary:

BILL NOA01749
 
SAME ASNo Same As
 
SPONSORCrouch
 
COSPNSR
 
MLTSPNSR
 
Add 1202-ff, Tax L
 
Authorizes the town of Dickinson to establish hotel and motel taxes within such town.
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A01749 Actions:

BILL NOA01749
 
01/16/2019referred to ways and means
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A01749 Committee Votes:

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A01749 Floor Votes:

There are no votes for this bill in this legislative session.
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A01749 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1749
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 16, 2019
                                       ___________
 
        Introduced by M. of A. CROUCH -- read once and referred to the Committee
          on Ways and Means
 
        AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
          Dickinson to establish hotel and motel taxes
 
          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-ff to
     2  read as follows:
     3    § 1202-ff. Occupancy tax in the town of Dickinson. (1) Notwithstanding
     4  any other provision of law to the contrary, the town  of  Dickinson,  in
     5  the  county  of  Broome, 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 Dickinson 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,
    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.
                                                                   LBD03057-01-9

        A. 1749                             2
 
     1  account of the town of Dickinson imposing the tax and that such owner or
     2  person  entitled  to  be paid the rent or charge shall be liable for the
     3  collection and payment of the tax; and that such owner or  person  enti-
     4  tled  to be paid the rent or charge shall have the same right in respect
     5  to collecting the tax from the person occupying the room for hire in the
     6  tourist home, inn, club, hotel, motel or other similar place  of  public
     7  accommodation,  or  in  respect  to  nonpayment of the tax by the person
     8  occupying the room for hire in the tourist home, inn, club, hotel, motel
     9  or similar place of public accommodation, as if the taxes were a part of
    10  the rent or charge and payable at the same time as the rent  or  charge;
    11  provided,  however, that the chief fiscal officer of the town, specified
    12  in such local laws, shall be joined as a party in any action or proceed-
    13  ing brought to collect the tax by the owner or by the person entitled to
    14  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 as to solvency  and
    54  responsibility,  in  such amount as a justice of the supreme court shall
    55  approve to the effect that if such proceeding be dismissed  or  the  tax

        A. 1749                             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 Dickinson  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 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.
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