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A06828 Summary:

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A06828 Floor Votes:

A06828 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6828--A
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                     April 19, 2013
                                       ___________
 
        Introduced by M. of A. BUCHWALD -- 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 the imposition of an occu-
          pancy tax in the town of North Castle; 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-x to
     2  read as follows:
     3    § 1202-x. Occupancy tax in the town of North Castle. (1) Notwithstand-
     4  ing any other provision of law  to  the  contrary,  the  town  of  North
     5  Castle, in the county of Westchester, is hereby authorized and empowered
     6  to  adopt  and amend local laws imposing in such town a tax, in addition
     7  to any other tax authorized and imposed pursuant to this  article,  such

     8  as  the  legislature has or would have the power and authority to impose
     9  upon persons occupying any room for hire in any hotel. For the  purposes
    10  of 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  three  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 town of North Castle 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.
                                                                   LBD04978-04-4
        A. 6828--A                          2
 
     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 town of North Castle imposing the tax and that such owner
     6  or 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 town,  specified
    16  in such local laws, shall be joined as a party in any action or proceed-
    17  ing brought to collect the tax by the owner or by the person entitled to
    18  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  and
        A. 6828--A                          3
 
     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, interests 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 town of  North  Castle
    33  and  shall be credited to and deposited in the general fund of the town.

    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 and shall expire and be
    46  deemed repealed September 1, 2017.