- Summary
- Actions
- Committee Votes
- Floor Votes
- Memo
- Text
- LFIN
- Chamber Video/Transcript
A06555 Summary:
BILL NO | A06555 |
  | |
SAME AS | SAME AS S06679 |
  | |
SPONSOR | Jacobson |
  | |
COSPNSR | |
  | |
MLTSPNSR | |
  | |
Add §1202-nn, Tax L | |
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Authorizes the city of Poughkeepsie to impose a hotel and motel tax; provides for the repeal of such provisions upon expiration thereof. |
A06555 Actions:
BILL NO | A06555 | |||||||||||||||||||||||||||||||||||||||||||||||||
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04/18/2023 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/06/2023 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
06/06/2023 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
06/06/2023 | rules report cal.593 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/06/2023 | ordered to third reading rules cal.593 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/06/2023 | home rule request | |||||||||||||||||||||||||||||||||||||||||||||||||
06/06/2023 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/06/2023 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/06/2023 | REFERRED TO RULES | |||||||||||||||||||||||||||||||||||||||||||||||||
06/08/2023 | SUBSTITUTED FOR S6679 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/08/2023 | 3RD READING CAL.971 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/08/2023 | HOME RULE REQUEST | |||||||||||||||||||||||||||||||||||||||||||||||||
06/08/2023 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
06/08/2023 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
08/11/2023 | delivered to governor | |||||||||||||||||||||||||||||||||||||||||||||||||
08/23/2023 | signed chap.294 |
A06555 Committee Votes:
Heastie | Excused | Barclay | Nay | ||||||
Weinstein | Aye | Hawley | Aye | ||||||
Pretlow | Aye | Giglio | Aye | ||||||
Cook | Aye | Blankenbush | Aye | ||||||
Glick | Aye | Norris | Nay | ||||||
Aubry | Aye | Ra | Nay | ||||||
Dinowitz | Aye | Brabenec | Aye | ||||||
Colton | Aye | Palmesano | Aye | ||||||
Magnarelli | Aye | Reilly | Aye | ||||||
Paulin | Aye | ||||||||
Peoples-Stokes | Aye | ||||||||
Benedetto | Aye | ||||||||
Lavine | Aye | ||||||||
Lupardo | Aye | ||||||||
Zebrowski | Aye | ||||||||
Thiele | Aye | ||||||||
Braunstein | Aye | ||||||||
Dickens | Aye | ||||||||
Davila | Aye | ||||||||
Hyndman | Aye | ||||||||
Rozic | Aye | ||||||||
Bronson | Aye | ||||||||
Weinstein | Aye | Ra | Nay | ||||||
Glick | Aye | Fitzpatrick | Nay | ||||||
Pretlow | Aye | Hawley | Aye | ||||||
Colton | Aye | Blankenbush | Aye | ||||||
Cook | Aye | Norris | Nay | ||||||
Aubry | Aye | Brabenec | Aye | ||||||
Benedetto | Aye | Palmesano | Aye | ||||||
Weprin | Aye | Walsh | Nay | ||||||
Ramos | Nay | DeStefano | Aye | ||||||
Braunstein | Aye | Manktelow | Aye | ||||||
McDonald | Aye | Smullen | Nay | ||||||
Rozic | Aye | ||||||||
Dinowitz | Aye | ||||||||
Joyner | Aye | ||||||||
Magnarelli | Aye | ||||||||
Zebrowski | Aye | ||||||||
Bronson | Aye | ||||||||
Dilan | Aye | ||||||||
Seawright | Aye | ||||||||
Hyndman | Aye | ||||||||
Walker | Aye | ||||||||
Bichotte Hermel | Aye | ||||||||
Simon | Aye | ||||||||
Cruz | Aye | ||||||||
Go to top
A06555 Floor Votes:
Yes
Alvarez
Yes
Carroll
No
Flood
Yes
Kim
Yes
Palmesano
No
Simpson
Yes
Anderson
ER
Chandler-Waterm
Yes
Forrest
Yes
Lavine
Yes
Paulin
No
Slater
No
Angelino
No
Chang
No
Friend
Yes
Lee
No
Peoples-Stokes
Yes
Smith
Yes
Ardila
Yes
Clark
Yes
Gallagher
No
Lemondes
Yes
Pheffer Amato
No
Smullen
Yes
Aubry
Yes
Colton
Yes
Gallahan
Yes
Levenberg
No
Pirozzolo
Yes
Solages
No
Barclay
No
Conrad
No ‡
Gandolfo
Yes
Lucas
Yes
Pretlow
Yes
Steck
No
Barrett
Yes
Cook
Yes
Gibbs
No
Lunsford
No
Ra
No
Stern
No
Beephan
Yes
Cruz
No
Giglio JA
Yes
Lupardo
Yes
Raga
No
Stirpe
No
Bendett
Yes
Cunningham
Yes
Giglio JM
Yes
Magnarelli
Yes
Rajkumar
No
Tague
Yes
Benedetto
No
Curran
Yes
Glick
Yes
Maher
No
Ramos
No
Tannousis
Yes
Bichotte Hermel
Yes
Darling
Yes
Gonzalez-Rojas
Yes
Mamdani
No
Reilly
Yes
Tapia
Yes
Blankenbush
Yes
Davila
No
Goodell
Yes
Manktelow
Yes
Reyes
Yes
Taylor
No
Blumencranz
Yes
De Los Santos
No
Gray
Yes
McDonald
Yes
Rivera
Yes
Thiele
Yes
Bores
No
DeStefano
No
Gunther
Yes ‡
McDonough
Yes
Rosenthal D
Yes
Vanel
Yes
Brabenec
Yes
Dickens
Yes
Hawley
No
McGowan
Yes
Rosenthal L
Yes
Walker
Yes
Braunstein
Yes
Dilan
Yes
Hevesi
No
McMahon
Yes
Rozic
No
Wallace
Yes
Bronson
Yes
Dinowitz
Yes
Hunter
Yes
Meeks
No
Santabarbara
No
Walsh
No
Brook-Krasny
No
DiPietro
Yes
Hyndman
No
Mikulin
Yes
Sayegh
Yes
Weinstein
No
Brown E
No
Durso
Yes
Jackson
No
Miller
Yes
Seawright
Yes
Weprin
No
Brown K
No
Eachus
Yes
Jacobson
Yes
Mitaynes
Yes
Septimo
Yes
Williams
Yes
Burdick
No
Eichenstein
Yes
Jean-Pierre
Yes
Morinello
Yes
Shimsky
Yes
Woerner
Yes
Burgos
Yes
Epstein
No
Jensen
No
Norris
Yes
Shrestha
No
Zaccaro
No
Burke
Yes
Fahy
Yes
Jones
No
Novakhov
Yes
Sillitti
Yes
Zebrowski
No
Buttenschon
Yes
Fall
Yes
Joyner
ER
O'Donnell
Yes
Simon
Yes
Zinerman
Yes
Byrnes
No
Fitzpatrick
Yes
Kelles
Yes
Otis
Yes
Simone
ER
Mr. Speaker
‡ Indicates voting via videoconference
A06555 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 6555 2023-2024 Regular Sessions IN ASSEMBLY April 18, 2023 ___________ Introduced by M. of A. JACOBSON -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to authorizing the city of Poughkeepsie to impose a hotel and motel tax; 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-nn to 2 read as follows: 3 § 1202-nn. Hotel or motel taxes in the city of Poughkeepsie. (1) 4 Notwithstanding any other provisions of law to the contrary, the city of 5 Poughkeepsie, in the county of Dutchess, is hereby authorized and 6 empowered to adopt and amend local laws imposing in such city a tax, in 7 addition to any other tax authorized and imposed pursuant to this arti- 8 cle such as the legislature has or would have the power and authority to 9 impose upon persons occupying hotel or motel rooms in such city. For the 10 purposes of this section, the term "hotel" or "motel" shall mean and 11 include any facility consisting of rentable units and providing lodging 12 on an overnight basis and shall include those facilities designated and 13 commonly known as "bed and breakfast" and "tourist" facilities. The 14 rates of such tax shall not exceed five percent of the per diem rental 15 rate for each room, provided however, that such tax shall not be appli- 16 cable to a permanent resident of a hotel or motel. For the purposes of 17 this section the term "permanent resident" shall mean a person occupying 18 any room or rooms in a hotel or motel for at least ninety consecutive 19 days. 20 (2) Such tax may be collected and administered by the chief fiscal 21 officer of the city of Poughkeepsie by such means and in such manner as 22 other taxes which are now collected and administered by such officer or 23 as otherwise may be provided by such local law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10676-01-3A. 6555 2 1 (3) Such local laws may provide that any tax imposed shall be paid by 2 the person liable therefor to the owner of the hotel or motel room occu- 3 pied or to the person entitled to be paid the rent or charge for the 4 hotel or motel room occupied for and on account of the city of Pough- 5 keepsie imposing the tax and that such owner or person entitled to be 6 paid the rent or charge shall be liable for the collection and payment 7 of the tax; and that such owner or person entitled to be paid the rent 8 or charge shall have the same right in respect to collecting the tax 9 from the person occupying the hotel or motel room, or in respect to 10 nonpayment of the tax by the person occupying the hotel or motel room, 11 as if the tax were a part of the rent or charge and payable at the same 12 time as the rent or charge; provided, however, that the chief fiscal 13 officer of the city, specified in such local law, shall be joined as a 14 party in any action or proceeding brought to collect the tax by the 15 owner or by the person entitled to be paid the rent or charge. 16 (4) Such local laws may provide for the filing of returns and the 17 payment of the tax 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 transaction, by or with any of the following in accordance with 21 section twelve hundred thirty of this article: 22 a. The state of New York, or any public corporation (including a 23 public corporation created pursuant to agreement or compact with another 24 state or the Dominion of Canada), improvement district or other poli- 25 tical subdivision of the state; 26 b. The United States of America, insofar as it is immune from taxa- 27 tion; 28 c. Any corporation or association, or trust, or community chest, fund 29 or foundation organized and operated exclusively for religious, charita- 30 ble or educational purposes, or for the prevention of cruelty to chil- 31 dren or animals, and no part of the net earnings of which inures to the 32 benefit of any private shareholder or individual and no substantial part 33 of the activities of which is carrying on propaganda, or otherwise 34 attempting to influence legislation; provided, however, that nothing in 35 this paragraph shall include an organization operated for the primary 36 purpose of carrying on a trade or business for profit, whether or not 37 all of its profits are payable to one or more organizations described in 38 this paragraph. 39 (6) Any final determination of the amount of any tax payable hereunder 40 shall be reviewable for error, illegality or unconstitutionality or any 41 other reason whatsoever by a proceeding under article seventy-eight of 42 the civil practice law and rules if application therefor is made to the 43 supreme court within thirty days after the giving of the notice of such 44 final determination, provided, however, that any such proceeding under 45 article seventy-eight of the civil practice law and rules shall not be 46 instituted unless: 47 a. The amount of any tax sought to be reviewed, with such interest and 48 penalties thereon as may be provided for by local law shall be first 49 deposited and there is filed an undertaking, issued by a surety company 50 authorized to transact business in this state and approved by the super- 51 intendent of financial services of this state as to solvency and respon- 52 sibility, in such amount as a justice of the supreme court shall approve 53 to the effect that if such proceeding be dismissed or the tax confirmed 54 the petitioner will pay all costs and charges which may accrue in the 55 prosecution of such proceeding; orA. 6555 3 1 b. At the option of the petitioner such undertaking may be in a sum 2 sufficient to cover the taxes, interests and penalties stated in such 3 determination plus the costs and charges which may accrue against it in 4 the prosecution of the proceeding, in which event the petitioner shall 5 not be required to pay such taxes, interest or penalties as a condition 6 precedent to the application. 7 (7) Where any tax imposed hereunder shall have been erroneously, ille- 8 gally or unconstitutionally collected and application for the refund 9 thereof duly made to the proper fiscal officer or officers, and such 10 officer or officers shall have made a determination denying such refund, 11 such determination shall be reviewable by a proceeding under article 12 seventy-eight of the civil practice law and rules, provided, however, 13 that such proceeding is instituted within thirty days after the giving 14 of the notice of such denial, that a final determination of tax due was 15 not previously made, and that an undertaking is filed with the proper 16 fiscal officer or officers in such amount and with such sureties as a 17 justice of the supreme court shall approve to the effect that if such 18 proceeding be dismissed or the tax confirmed, the petitioner will pay 19 all costs and charges which may accrue in the prosecution of such 20 proceeding. 21 (8) Except in the case of a wilfully false or fraudulent return with 22 intent to evade the tax, no assessment of additional tax shall be made 23 after the expiration of more than three years from the date of the 24 filing of a return, provided, however, that where no return has been 25 filed as provided by law the tax may be assessed at any time. 26 (9) All revenues resulting from the imposition of the tax under the 27 local laws shall be paid into the treasury of the city of Poughkeepsie 28 and shall be credited to and deposited in the general fund of the city. 29 Such revenues may be used for any lawful purpose. 30 (10) If any provision of this section or the application thereof to 31 any person or circumstance shall be held invalid, the remainder of this 32 section and the application of such provision to other persons or 33 circumstances shall not be affected thereby. 34 § 2. This act shall take effect immediately and shall expire and be 35 deemed repealed 3 years after such date.