New York State Assembly

 
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A07071 Summary:

A07071 Actions:

A07071 Committee Votes:

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:06/05/2024AYE/NAY:30/4  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Aye
Glick
Aye
Fitzpatrick
Nay
Pretlow
Aye
Hawley
Aye
Colton
Aye
Blankenbush
Aye
Cook
Excused
Norris
Aye
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
Magnarelli
Aye
Zebrowski
Aye
Bronson
Aye
Dilan
Aye
Seawright
Aye
Hyndman
Aye
Walker
Aye
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye
Fahy
Aye

Committee:RULES   Chair:Pretlow      
DATE:06/05/2024AYE/NAY:28/0  Action: Favorable         
Heastie
Excused
Barclay
Aye
Weinstein
Aye
Hawley
Aye
Pretlow
Aye
Giglio
Aye
Cook
Excused
Blankenbush
Aye
Glick
Aye
Norris
Aye
Aubry
Aye
Ra
Aye
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
Excused
Davila
Aye
Hyndman
Aye
Rozic
Aye
Bronson
Aye

A07071 Floor Votes:

A07071 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7071--A
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 10, 2023
                                       ___________
 
        Introduced  by  M.  of  A. J. M. GIGLIO -- read once and referred to the
          Committee on Ways and Means --  committee  discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee
 
        AN  ACT  to  amend  the  tax law, in relation to authorizing the city of
          Olean to impose a hotel and motel tax; and providing for the repeal of
          such provisions upon the 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-uu to
     2  read as follows:
     3    § 1202-uu. Hotel or motel taxes in the city of Olean. (1) a.  Notwith-
     4  standing any other provisions of law to the contrary, the city of Olean,
     5  Cattaraugus county, is hereby authorized  and  empowered  to  adopt  and
     6  amend  local  laws imposing in such city a tax, in addition to any other
     7  tax authorized and imposed pursuant to this article such as the legisla-
     8  ture has or would have the power and authority to  impose  upon  persons
     9  occupying  hotel  or  motel rooms in such city. For the purposes of this
    10  section, the term "hotel" or "motel" shall mean and include any facility
    11  providing lodging on an overnight basis and shall include those  facili-
    12  ties  designated and commonly known as "bed and breakfast" and "tourist"
    13  facilities.
    14    b. The rates of such tax shall not exceed five percent of the per diem
    15  rental rate for each room, provided however, that such tax shall not  be
    16  applicable to a permanent resident of a hotel or motel. For the purposes
    17  of  this section the term "permanent resident" shall mean a person occu-
    18  pying any room or rooms in a hotel or motel for at least thirty  consec-
    19  utive days.
    20    (2)  Such  tax  may  be collected and administered by the chief fiscal
    21  officer of the city of Olean by such means and in such manner  as  other
    22  taxes  which  are  now  collected and administered by such officer or as
    23  otherwise may be provided by such local law.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11091-03-3
        A. 7071--A                          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  Olean
     5  imposing  the  tax and that such owner or person entitled to be paid the
     6  rent or charge shall be liable for the collection  and  payment  of  the
     7  tax;  and  that  such  owner  or  person entitled to be paid the rent or
     8  charge shall have the same right in respect to collecting the  tax  from
     9  the  person  occupying the hotel or motel room, or in respect to nonpay-
    10  ment of the tax by the person occupying the hotel or motel room,  as  if
    11  the  tax  were a part of the rent or charge and payable at the same time
    12  as the rent or charge; provided, however, that the chief fiscal  officer
    13  of  the city, specified in such local law, shall be joined as a party in
    14  any action or proceeding brought to collect the tax by the owner  or  by
    15  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 pursuant
    40  to this section shall be reviewable for error, illegality or unconstitu-
    41  tionality or any other reason whatsoever by a proceeding  under  article
    42  seventy-eight  of the civil practice law and rules if application there-
    43  for is made to the supreme court within thirty days after the giving  of
    44  the notice of such final determination, provided, however, that any such
    45  proceeding  under  article  seventy-eight  of the civil practice law and
    46  rules shall not be 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  or  regulation
    49  shall  be first deposited and there is filed an undertaking, issued by a
    50  surety company  authorized  to  transact  business  in  this  state  and
    51  approved by the superintendent of financial services of this state as to
    52  solvency  and responsibility, in such amount as a justice of the supreme
    53  court shall approve to the effect that if such proceeding  be  dismissed
    54  or the tax confirmed the petitioner will pay all costs and charges which
    55  may accrue in the prosecution of such proceeding; or
        A. 7071--A                          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 pursuant to this  section  shall  have  been
     8  erroneously,  illegally  or unconstitutionally collected and application
     9  for the refund thereof duly made to the proper fiscal officer  or  offi-
    10  cers, and such officer or officers shall have made a determination deny-
    11  ing  such refund, such determination shall be reviewable by a proceeding
    12  under article  seventy-eight  of  the  civil  practice  law  and  rules,
    13  provided, however, that such proceeding is instituted within thirty days
    14  after  the  giving  of  the notice of such denial, that a final determi-
    15  nation of tax due was not previously made, and that  an  undertaking  is
    16  filed with the proper fiscal officer or officers in such amount and with
    17  such  sureties  as  a  justice of the supreme court shall approve to the
    18  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    19  petitioner will pay all costs and charges which may accrue in the prose-
    20  cution of such 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  Olean  and
    28  shall  be credited to and deposited in the general fund of the city. The
    29  city shall be authorized to retain the necessary revenue, in  an  amount
    30  not to exceed four percent of the total revenue, to defer the expense of
    31  the  city  in  administering  such  tax and the balance of such revenues
    32  shall be allocated to community and economic development,  planning  and
    33  tourism.
    34    (10)  If  any  provision of this section or the application thereof to
    35  any person or circumstance shall be held invalid, the remainder of  this
    36  section  and  the  application  of  such  provision  to other persons or
    37  circumstances shall not be affected thereby.
    38    (11) Each enactment of such local law may provide for  the  imposition
    39  of  a hotel or motel tax for a period of time no longer than three years
    40  from the effective date of its enactment. Nothing in this section  shall
    41  prohibit  the  adoption  and  enactment  of  local laws, pursuant to the
    42  provisions of this section, upon the expiration of any other  local  law
    43  adopted pursuant to this section.
    44    § 2. This act shall take effect immediately and shall expire September
    45  1,  2025, when upon such date the provisions of this act shall be deemed
    46  repealed therewith.