New York State Assembly

 
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A06815 Summary:

A06815 Actions:

A06815 Committee Votes:

Committee:WAYS AND MEANS   Chair:Pretlow      
DATE:06/04/2025AYE/NAY:27/6  Action: Favorable refer to committee Rules        
Pretlow
Aye
Ra
Aye
Glick
Aye
Fitzpatrick
Nay
Colton
Aye
Hawley
Aye
Cook
Aye
Blankenbush
Aye
Benedetto
Aye
Palmesano
Aye
Weprin
Aye
Walsh
Nay
Ramos
Excused
DeStefano
Nay
Braunstein
Aye
Manktelow
Aye
McDonald
Aye
Smullen
Nay
Rozic
Aye
Giglio
Nay
Dinowitz
Nay
Magnarelli
Absent
Bronson
Aye
Dilan
Aye
Seawright
Aye
Hyndman
Aye
Walker
Aye
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye
Otis
Aye
Solages
Aye
Hunter
Aye
Epstein
Aye
Septimo
Aye

Committee:RULES   Chair:Pretlow      
DATE:06/06/2025AYE/NAY:27/0  Action: Favorable         
Heastie
Excused
Barclay
Aye
Pretlow
Aye
Hawley
Aye
Cook
Aye
Blankenbush
Aye
Glick
Excused
Ra
Aye
Dinowitz
Aye
Brabenec
Aye
Colton
Aye
Palmesano
Aye
Magnarelli
Excused
Reilly
Aye
Paulin
Aye
Smith
Excused
Peoples-Stokes
Aye
Jensen
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Braunstein
Aye
Davila
Aye
Hyndman
Aye
Rozic
Aye
Bronson
Aye
Hevesi
Aye
Hunter
Aye
Taylor
Aye
Cruz
Aye
Vanel
Aye

A06815 Floor Votes:

A06815 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6815
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 14, 2025
                                       ___________
 
        Introduced  by M. of A. BEEPHAN -- 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
          Fishkill  to  adopt  a local law to impose a hotel/motel occupancy tax
          for hotels not located in the village  of  Fishkill;  authorizing  the
          village  of Fishkill to adopt local laws to impose a hotel/motel occu-
          pancy tax in such village;  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-2 to
     2  read as follows:
     3    § 1202-dd-2. Hotel or motel taxes in the town of Fishkill and  in  the
     4  village of Fishkill.  (1) Notwithstanding any other provisions of law to
     5  the  contrary,  the  following  municipalities are hereby authorized and
     6  empowered to adopt and amend local laws imposing a tax on persons  occu-
     7  pying rooms in hotels or motels in such town or village, as the legisla-
     8  ture has or would have the power and authority to impose, in addition to
     9  any other tax authorized and imposed pursuant to this article:
    10    a.  the  town  of Fishkill, Dutchess county, in those portions of such
    11  town not located within the village of Fishkill; and
    12    b. the village of Fishkill situate in the town of Fishkill.
    13    (2) For the purposes of this section, the term "hotel"  shall  mean  a
    14  building  or portion of it which is regularly used and kept open as such
    15  for the lodging of guests. The term "hotel" includes an apartment hotel,
    16  a motel or a boarding house, whether or not meals are served.
    17    (3) The rate of such tax shall not exceed two and one-half percent  of
    18  the  per diem rental rate for each room whether such room is rented on a
    19  daily or longer basis.
    20    (4) Such tax may be collected and administered by the commissioner  of
    21  finance  or  other  fiscal  officer  of  the  town of Fishkill or of the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10397-01-5
        A. 6815                             2
 
     1  village of Fishkill, as the case may be,  by  such  means  and  in  such
     2  manner  as  other taxes which are now collected and administered by such
     3  officers in accordance with the town or village charter or as  otherwise
     4  may be provided by such local law.
     5    (5)  Such local laws may provide that any tax imposed shall be paid by
     6  the person liable therefor to the owner of the hotel or motel room occu-
     7  pied or to the person entitled to be paid the rent  or  charge  for  the
     8  hotel  or motel room occupied for and on account of the town of Fishkill
     9  or of the village of Fishkill, and that such owner or person entitled to
    10  be paid the rent or charge  shall  be  liable  for  the  collection  and
    11  payment  of  the  tax; and that such owner or person entitled to be paid
    12  the rent or charge shall have the same right in  respect  to  collecting
    13  the tax from the person occupying the hotel or motel room, or in respect
    14  to  nonpayment  of  the  tax  by the person occupying the hotel or motel
    15  room, as if the tax were a part of the rent or charge and payable at the
    16  same time as the rent or charge; provided, however, that the commission-
    17  er of finance or other fiscal officers of such town or  village,  speci-
    18  fied  in  such  local  law,  shall be joined as a party in any action or
    19  proceeding brought to collect the tax by the  owner  or  by  the  person
    20  entitled to be paid the rent or charge.
    21    (6)  Such  local  laws  may  provide for the filing of returns and the
    22  payment of the tax on a monthly basis or on the basis of any  longer  or
    23  shorter period of time.
    24    (7)  This  section shall not authorize the imposition of such tax upon
    25  the following:
    26    a. The state of New York or any public corporation, including a public
    27  corporation created pursuant to agreement or compact with another  state
    28  or  the  dominion  of  Canada,  improvement  district or other political
    29  subdivision of the state;
    30    b. The United States of America, insofar as it is  immune  from  taxa-
    31  tion; and
    32    c. Any corporation or association or trust or community chest, fund or
    33  foundation  organized and operated exclusively for religious, charitable
    34  or educational purposes or for the prevention of cruelty to children  or
    35  animals,  and no part of the net earnings of which inures to the benefit
    36  of any private shareholder or individual and no substantial part of  the
    37  activities  of  which is carrying on propaganda, or otherwise attempting
    38  to influence legislation; provided, however, that nothing in this  para-
    39  graph  shall include an organization operated for the primary purpose of
    40  carrying on a trade or business for profit, whether or not  all  of  its
    41  profits are payable to one or more organizations described in this para-
    42  graph.
    43    (8) Any final determination of the amount of any tax payable hereunder
    44  shall  be reviewable for error, illegality or unconstitutionality or any
    45  other reason whatsoever by a proceeding under article  seventy-eight  of
    46  the  civil practice law and rules if application therefor is made to the
    47  supreme court within thirty days after giving  of  the  notice  of  such
    48  final  determination,  provided, however, that any such proceeding under
    49  article seventy-eight of the civil practice law and rules shall  not  be
    50  instituted unless:
    51    a. The amount of any tax sought to be reviewed, with such interest and
    52  penalties  thereon  as  may  be  provided for by local law or regulation
    53  shall be first deposited and there is filed an undertaking, issued by  a
    54  surety  company  authorized  to  transact  business  in  this  state and
    55  approved by the superintendent of financial services of this state as to
    56  solvency and responsibility, in such amount as a justice of the  supreme
        A. 6815                             3
 
     1  court  shall  approve to the effect that if such proceeding be dismissed
     2  or the tax confirmed the petitioner will pay all costs and charges which
     3  may accrue in the prosecution of such proceeding; or
     4    b.  At  the  option of the petitioner such undertaking may be in a sum
     5  sufficient to cover taxes, interest and penalties stated in such  deter-
     6  mination  plus  the costs and charges which may accrue against it in the
     7  prosecution of the proceeding, in which event the petitioner  shall  not
     8  be  required  to  pay  such  taxes, interest or penalties as a condition
     9  precedent to the application.
    10    (9) Where any tax imposed hereunder shall have been erroneously, ille-
    11  gally or unconstitutionally collected and  application  for  the  refund
    12  thereof  duly  made  to  the proper fiscal officer or officers, and such
    13  officer or officers shall have made a determination denying such refund,
    14  such determination shall be reviewable by  a  proceeding  under  article
    15  seventy-eight  of  the  civil practice law and rules, provided, however,
    16  that such proceeding is instituted within thirty days after  the  giving
    17  of  the notice of such denial, that a final determination of tax due was
    18  not previously made, and that an undertaking is filed  with  the  proper
    19  fiscal  officer  or  officers in such amount and with such sureties as a
    20  justice of the supreme court shall approve to the effect  that  if  such
    21  proceeding  be  dismissed  or the tax confirmed, the petitioner will pay
    22  all costs and charges which accrue in the prosecution of  such  proceed-
    23  ing.
    24    (10) Except in the case of a willfully false or fraudulent return with
    25  intent  to  evade the tax, no assessment of additional tax shall be made
    26  after the expiration of more than three  years  from  the  date  of  the
    27  filing  of  a  return,  provided, however, that where no return has been
    28  filed as provided by law the tax may be assessed at any time.
    29    (11) Revenues resulting from the imposition of tax authorized by  this
    30  section  shall  be  paid into the treasury of the town of Fishkill or of
    31  the village of Fishkill, and shall be credited to and deposited  in  the
    32  general fund of such town or village; and may thereafter be allocated at
    33  the discretion of the board of legislators of the town of Fishkill or of
    34  the village of Fishkill for any town or village purpose.
    35    (12)  If  any  provision of this section or the application thereof to
    36  any person or circumstance shall be held invalid, the remainder of  this
    37  section  and  the  application  of  such  provision  to other persons or
    38  circumstances shall not be affected thereby.
    39    (13) Each enactment of such a local law may provide for the imposition
    40  of a hotel or motel tax for a period of time no longer than three  years
    41  from  the  date of its enactment. Nothing in this section shall prohibit
    42  the adoption and enactment of local laws, pursuant to the provisions  of
    43  this  section, upon the expiration of any other local law adopted pursu-
    44  ant to this section.
    45    § 2. This act shall take effect immediately, and shall expire  and  be
    46  deemed repealed December 31, 2027.