- Summary
- Actions
- Committee Votes
- Floor Votes
- Memo
- Text
- LFIN
- Chamber Video/Transcript
A06537 Summary:
BILL NO | A06537 |
  | |
SAME AS | SAME AS UNI. S04451 |
  | |
SPONSOR | Norris |
  | |
COSPNSR | Hawley |
  | |
MLTSPNSR | |
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Add §1202-z-4, Tax L | |
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Relates to authorizing an occupancy tax in the village of Medina in Orleans county not to exceed two percent of the per diem rental rate for each room. |
A06537 Actions:
BILL NO | A06537 | |||||||||||||||||||||||||||||||||||||||||||||||||
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03/11/2019 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
05/14/2019 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
05/16/2019 | advanced to third reading cal.353 | |||||||||||||||||||||||||||||||||||||||||||||||||
05/20/2019 | home rule request | |||||||||||||||||||||||||||||||||||||||||||||||||
05/20/2019 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
05/20/2019 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
05/20/2019 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS | |||||||||||||||||||||||||||||||||||||||||||||||||
01/08/2020 | DIED IN SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
01/08/2020 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
01/08/2020 | referred to ways and means |
A06537 Committee Votes:
Weinstein | Aye | Barclay | Nay | ||||||
Lentol | Aye | Crouch | Aye | ||||||
Schimminger | Aye | Fitzpatrick | Nay | ||||||
Gantt | Excused | Hawley | Aye | ||||||
Glick | Aye | Malliotakis | Nay | ||||||
Nolan | Aye | Montesano | Nay | ||||||
Pretlow | Aye | Ra | Aye | ||||||
Perry | Excused | Blankenbush | Aye | ||||||
Colton | Aye | Palmesano | Aye | ||||||
Cook | Aye | Norris | Aye | ||||||
Cahill | Aye | ||||||||
Aubry | Aye | ||||||||
Thiele | Nay | ||||||||
Cusick | Excused | ||||||||
Ortiz | Aye | ||||||||
Benedetto | Aye | ||||||||
Weprin | Aye | ||||||||
Rodriguez | Aye | ||||||||
Ramos | Nay | ||||||||
Braunstein | Aye | ||||||||
McDonald | Aye | ||||||||
Rozic | Aye | ||||||||
Simotas | Aye | ||||||||
Dinowitz | Aye | ||||||||
Miller | Aye | ||||||||
Go to top
A06537 Floor Votes:
Yes
Abbate
Yes
Crespo
ER
Gantt
No
LiPetri
Yes
Perry
Yes
Simon
Yes
Abinanti
Yes
Crouch
No
Garbarino
Yes
Lupardo
Yes
Pheffer Amato
Yes
Simotas
Yes
Arroyo
ER
Cruz
Yes
Giglio
Yes
Magnarelli
Yes
Pichardo
No
Smith
Yes
Ashby
No
Cusick
Yes
Glick
No
Malliotakis
Yes
Pretlow
Yes
Smullen
Yes
Aubry
Yes
Cymbrowitz
Yes
Goodell
Yes
Manktelow
Yes
Quart
Yes
Solages
Yes
Barclay
ER
Davila
Yes
Gottfried
Yes
McDonald
Yes
Ra
Yes
Stec
No
Barnwell
Yes
De La Rosa
No
Griffin
Yes
McDonough
Yes
Raia
Yes
Steck
No
Barrett
Yes
DenDekker
Yes
Gunther
No
McMahon
No
Ramos
No
Stern
No
Barron
No
DeStefano
Yes
Hawley
No
Mikulin
Yes
Raynor
No
Stirpe
Yes
Benedetto
Yes
Dickens
Yes
Hevesi
Yes
Miller B
Yes
Reilly
No
Tague
Yes
Bichotte
ER
Dilan
Yes
Hunter
No
Miller MG
Yes
Reyes
Yes
Taylor
Yes
Blake
No
Dinowitz
Yes
Hyndman
Yes
Miller ML
ER
Richardson
No
Thiele
Yes
Blankenbush
No
DiPietro
Yes
Jacobson
No
Montesano
Yes
Rivera
Yes
Titus
Yes
Brabenec
Yes
D'Urso
Yes
Jaffee
Yes
Morinello
ER
Rodriguez
Yes
Vanel
Yes
Braunstein
Yes
Eichenstein
Yes
Jean-Pierre
Yes
Mosley
Yes
Romeo
Yes
Walczyk
Yes
Bronson
Yes
Englebright
No
Johns
Yes
Niou
No
Rosenthal D
Yes
Walker
Yes
Buchwald
Yes
Epstein
Yes
Jones
Yes
Nolan
Yes
Rosenthal L
No
Wallace
No
Burke
Yes
Fahy
Yes
Joyner
Yes
Norris
Yes
Rozic
Yes
Walsh
No
Buttenschon
Yes
Fall
Yes
Kim
No
O'Donnell
Yes
Ryan
Yes
Weinstein
No
Byrne
Yes
Fernandez
Yes
Kolb
Yes
Ortiz
Yes
Salka
Yes
Weprin
Yes
Byrnes
Yes
Finch
No
Lalor
Yes
Otis
No
Santabarbara
Yes
Williams
Yes
Cahill
No
Fitzpatrick
Yes
Lavine
Yes
Palmesano
Yes
Sayegh
Yes
Woerner
Yes
Carroll
No
Friend
Yes
Lawrence
No
Palumbo
Yes
Schimminger
Yes
Wright
Yes
Colton
Yes
Frontus
Yes
Lentol
Yes
Paulin
No
Schmitt
Yes
Zebrowski
Yes
Cook
Yes
Galef
Yes
Lifton
Yes
Peoples-Stokes
Yes
Seawright
Yes
Mr. Speaker
‡ Indicates voting via videoconference
A06537 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ S. 4451 A. 6537 2019-2020 Regular Sessions SENATE - ASSEMBLY March 11, 2019 ___________ IN SENATE -- Introduced by Sen. ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations IN ASSEMBLY -- Introduced by M. of A. NORRIS, HAWLEY -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing an occupancy tax in the village of Medina 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-z-4 to 2 read as follows: 3 § 1202-z-4. Occupancy tax in the village of Medina. (1) Notwithstand- 4 ing any other provision of law to the contrary, the village of Medina, 5 in the county of Orleans, is hereby authorized and empowered to adopt 6 and amend local laws imposing in such village a tax, in addition to any 7 other tax authorized and imposed pursuant to this article, such as the 8 legislature has or would have the power and authority to impose upon 9 persons occupying any room for hire in any hotel. For the purposes of 10 this section, the term "hotel" shall mean a building or portion of it 11 which is regularly used and kept open as such for the lodging of guests. 12 The term "hotel" includes an apartment hotel, a motel or a boarding 13 house, whether or not meals are served. The rate of such tax shall not 14 exceed two percent of the per diem rental rate for each room whether 15 such 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 village of Medina 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 law. 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10301-01-9S. 4451 2 A. 6537 1 tourist home, inn, club, hotel, motel or other similar place of public 2 accommodation occupied or to the person entitled to be paid the rent or 3 charge for the room for hire in the tourist home, inn, club, hotel, 4 motel or other similar place of public accommodation occupied for and on 5 account of the village of Medina imposing the tax and that such owner or 6 person entitled to be paid the rent or charge shall be liable for the 7 collection and payment of the tax; and that such owner or person enti- 8 tled to be paid the rent or charge shall have the same right in respect 9 to collecting the tax from the person occupying the room for hire in the 10 tourist home, inn, club, hotel, motel or other similar place of public 11 accommodation, or in respect to nonpayment of the tax by the person 12 occupying the room for hire in the tourist home, inn, club, hotel, motel 13 or similar place of public accommodation, as if the taxes were a part of 14 the rent or charge and payable at the same time as the rent or charge; 15 provided, however, that the chief fiscal officer of the village, speci- 16 fied in such local laws, shall be joined as a party in any action or 17 proceeding brought to collect the tax by the owner or by the person 18 entitled to be paid the rent or charge. 19 (4) Such local laws may provide for the filing of returns and the 20 payment of the taxes on a monthly basis or on the basis of any longer or 21 shorter period of time. 22 (5) This section shall not authorize the imposition of such tax upon 23 any of the following: 24 a. The state of New York, or any public corporation (including a 25 public corporation created pursuant to agreement or compact with another 26 state or the dominion of Canada), improvement district or other poli- 27 tical subdivision of the state; 28 b. The United States of America, insofar as it is immune from taxa- 29 tion; or 30 c. Any corporation or association, or trust, or community chest, fund 31 or foundation organized and operated exclusively for religious, charita- 32 ble or educational purposes, or for the prevention of cruelty to chil- 33 dren or animals, and no part of the net earnings of which inures to the 34 benefit of any private shareholder or individual and no substantial part 35 of the activities of which is carrying on propaganda, or otherwise 36 attempting to influence legislation; provided, however, that nothing in 37 this paragraph shall include an organization operated for the primary 38 purpose of carrying on a trade or business for profit, whether or not 39 all of its profits are payable to one or more organizations described in 40 this paragraph. 41 d. A permanent resident of a hotel or motel. For the purposes of this 42 section, the term "permanent resident" shall mean a natural person occu- 43 pying any room or rooms in a hotel or motel for at least thirty consec- 44 utive days. 45 (6) Any final determination of the amount of any tax payable hereunder 46 shall be reviewable for error, illegality or unconstitutionality or any 47 other reason whatsoever by a proceeding under article seventy-eight of 48 the civil practice law and rules if application therefor is made to the 49 supreme court within thirty days after the giving of notice of such 50 final determination, provided, however, that any such proceeding under 51 article seventy-eight of the civil practice law and rules shall not be 52 instituted unless: 53 a. The amount of any tax sought to be reviewed, with such interest and 54 penalties thereon as may be provided for by local laws or regulations 55 shall be first deposited and there shall be filed an undertaking, issued 56 by a surety company authorized to transact business in this state andS. 4451 3 A. 6537 1 approved by the superintendent of financial services of this state as to 2 solvency and responsibility, in such amount as a justice of the supreme 3 court shall approve to the effect that if such proceeding be dismissed 4 or the tax confirmed the petitioner will pay all costs and charges which 5 may accrue in the prosecution of such proceeding; or 6 b. At the option of the petitioner, such undertaking may be in a sum 7 sufficient to cover the taxes, interest and penalties stated in such 8 determination plus the costs and charges which may accrue against it in 9 the prosecution of the proceeding, in which event the petitioner shall 10 not be required to pay such taxes, interest or penalties as a condition 11 precedent to the application. 12 (7) Where any taxes imposed hereunder shall have been erroneously, 13 illegally or unconstitutionally collected and application for the refund 14 therefor duly made to the proper fiscal officer or officers, and such 15 officer or officers shall have made a determination denying such refund, 16 such determination shall be reviewable by a proceeding under article 17 seventy-eight of the civil practice law and rules, provided, however, 18 that such proceeding is instituted within thirty days after the giving 19 of the notice of such denial, that a final determination of tax due was 20 not previously made, and that an undertaking is filed with the proper 21 fiscal officer or officers in such amount and with such sureties as a 22 justice of the supreme court shall approve to the effect that if such 23 proceeding be dismissed or the taxes confirmed, the petitioner will pay 24 all costs and charges which may accrue in the prosecution of such 25 proceeding. 26 (8) Except in the case of a willfully false or fraudulent return with 27 intent to evade the tax, no assessment of additional tax shall be made 28 after the expiration of more than three years from the date of the 29 filing of a return, provided, however, that where no return has been 30 filed as provided by law the tax may be assessed at any time. 31 (9) All revenues resulting from the imposition of the tax under the 32 local laws shall be paid into the treasury of the village of Medina and 33 shall be credited to and deposited in the general fund of such village. 34 Such revenues may be used for any lawful purpose. 35 (10) Each enactment of such a local law may provide for the imposition 36 of a hotel or motel tax for a period of time no longer than three years 37 from the date of its enactment. Nothing in this section shall prohibit 38 the adoption and enactment of local laws, pursuant to the provisions of 39 this section, upon the expiration of any other local law adopted pursu- 40 ant to this section. 41 (11) If any provision of this section or the application thereof to 42 any person or circumstance shall be held invalid, the remainder of this 43 section and the application of such provision to other persons or 44 circumstances shall not be affected thereby. 45 § 2. This act shall take effect immediately.