New York State Assembly

 
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A07286 Summary:

A07286 Actions:

A07286 Committee Votes:

Committee:RULES   Chair:Pretlow      
DATE:06/07/2023AYE/NAY:25/3  Action: Favorable         
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
Excused
Hyndman
Aye
Rozic
Aye
Bronson
Excused

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:06/07/2023AYE/NAY:27/7  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Aye
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
Nay
Joyner
Absent
Magnarelli
Aye
Zebrowski
Aye
Bronson
Aye
Dilan
Nay
Seawright
Aye
Hyndman
Aye
Walker
Aye
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye

A07286 Floor Votes:

A07286 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7286--A
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                      May 17, 2023
                                       ___________
 
        Introduced by M. of A. LEMONDES -- read once and referred to the Commit-
          tee  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 an occupancy tax
          in the town of Skaneateles; 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-hhh  to
     2  read as follows:
     3    § 1202-hhh. Occupancy  tax  in  the  town of Skaneateles. (1) Notwith-
     4  standing any other provision of law to the contrary, the town of Skanea-
     5  teles, in the county of Onondaga, is hereby authorized and empowered  to
     6  adopt  and  amend local laws imposing in such town a tax, in addition to
     7  any other tax authorized and imposed pursuant to this article,  such  as
     8  the legislature has or would have the power and authority to impose upon
     9  persons  occupying  any  room  for hire in any hotel; provided, however,
    10  that if the village of Skaneateles within the town of Skaneateles  shall
    11  have otherwise imposed a tax under this article, such tax imposed by the
    12  town  of Skaneateles pursuant to this section shall not apply within the
    13  village of Skaneateles. For the  purposes  of  this  section,  the  term
    14  "hotel"  shall  mean a building or portion of it which is regularly used
    15  and kept open as such for  the  lodging  of  guests.  The  term  "hotel"
    16  includes an apartment hotel, a motel or a boarding house, whether or not
    17  meals  are served. The rate of such tax shall not exceed five percent of
    18  the per diem rental rate for each room whether such room is rented on  a
    19  daily or longer basis.
    20    (2)  Such  taxes may be collected and administered by the chief fiscal
    21  officer of the town of Skaneateles 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.
                                                                   LBD10134-03-3
        A. 7286--A                          2
 
     1    (3) Such local laws may provide that any taxes imposed shall  be  paid
     2  by  the  person liable therefor to the owner of the room for hire in the
     3  tourist home, inn, club, hotel, motel or other similar place  of  public
     4  accommodation  occupied or to the person entitled to be paid the rent or
     5  charge  for  the  room  for  hire in the tourist home, inn, club, hotel,
     6  motel or other similar place of public accommodation occupied for and on
     7  account of the town of Skaneateles imposing the tax and that such  owner
     8  or person entitled to be paid the rent or charge shall be liable for the
     9  collection  and  payment of the tax; and that such owner or person enti-
    10  tled to be paid the rent or charge shall have the same right in  respect
    11  to collecting the tax from the person occupying the room for hire in the
    12  tourist  home,  inn, club, hotel, motel or other similar place of public
    13  accommodation, or in respect to nonpayment of  the  tax  by  the  person
    14  occupying the room for hire in the tourist home, inn, club, hotel, motel
    15  or similar place of public accommodation, as if the taxes were a part of
    16  the  rent  or charge and payable at the same time as the rent or charge;
    17  provided, however, that the chief fiscal officer of the town,  specified
    18  in such local laws, shall be joined as a party in any action or proceed-
    19  ing brought to collect the tax by the owner or by the person entitled to
    20  be paid the rent or charge.
    21    (4)  Such  local  laws  may  provide for the filing of returns and the
    22  payment of the taxes on a monthly basis or on the basis of any longer or
    23  shorter period of time.
    24    (5) This section shall not authorize the imposition of such  tax  upon
    25  any of the following:
    26    a.  The  state  of  New  York,  or any public corporation (including a
    27  public corporation created pursuant to agreement or compact with another
    28  state or the dominion of Canada), improvement district  or  other  poli-
    29  tical subdivision of the state;
    30    b.  The  United  States of America, insofar as it is immune from taxa-
    31  tion; or
    32    c. Any corporation or association, or trust, or community chest,  fund
    33  or foundation organized and operated exclusively for religious, charita-
    34  ble  or  educational purposes, or for the prevention of cruelty to chil-
    35  dren or animals, and no part of the net earnings of which inures to  the
    36  benefit of any private shareholder or individual and no substantial part
    37  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    38  attempting to influence legislation; provided, however, that nothing  in
    39  this  paragraph  shall  include an organization operated for the primary
    40  purpose of carrying on a trade or business for profit,  whether  or  not
    41  all of its profits are payable to one or more organizations described in
    42  this paragraph.
    43    d.  A permanent resident of a hotel or motel. For the purposes of this
    44  section, the term "permanent resident" shall mean a natural person occu-
    45  pying any room or rooms in a hotel or motel for at least thirty  consec-
    46  utive days.
    47    (6) Any final determination of the amount of any tax payable hereunder
    48  shall  be reviewable for error, illegality or unconstitutionality or any
    49  other reason whatsoever by a proceeding under article  seventy-eight  of
    50  the  civil practice law and rules if application therefor is made to the
    51  supreme court within thirty days after the  giving  of  notice  of  such
    52  final  determination,  provided, however, that any such proceeding under
    53  article seventy-eight of the civil practice law and rules shall  not  be
    54  instituted unless:
    55    a. The amount of any tax sought to be reviewed, with such interest and
    56  penalties  thereon  as  may be provided for by local laws or regulations
        A. 7286--A                          3
 
     1  shall be first deposited and there shall be filed an undertaking, issued
     2  by a surety company authorized to transact business in  this  state  and
     3  approved by the superintendent of financial services of this state as to
     4  solvency  and responsibility, in such amount as a justice of the supreme
     5  court shall approve to the effect that if such proceeding  be  dismissed
     6  or the tax confirmed the petitioner will pay all costs and charges which
     7  may accrue in the prosecution of such proceeding; or
     8    b.  At  the option of the petitioner, such undertaking may be in a sum
     9  sufficient to cover the taxes, interests and penalties  stated  in  such
    10  determination  plus the costs and charges which may accrue against it in
    11  the prosecution of the proceeding, in which event the  petitioner  shall
    12  not  be required to pay such taxes, interest or penalties as a condition
    13  precedent to the application.
    14    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
    15  illegally or unconstitutionally collected and application for the refund
    16  therefor  duly  made  to the proper fiscal officer or officers, and such
    17  officer or officers shall have made a determination denying such refund,
    18  such determination shall be reviewable by  a  proceeding  under  article
    19  seventy-eight  of  the  civil practice law and rules, provided, however,
    20  that such proceeding is instituted within thirty days after  the  giving
    21  of  the notice of such denial, that a final determination of tax due was
    22  not previously made, and that an undertaking is filed  with  the  proper
    23  fiscal  officer  or  officers in such amount and with such sureties as a
    24  justice of the supreme court shall approve to the effect  that  if  such
    25  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    26  all costs and charges which  may  accrue  in  the  prosecution  of  such
    27  proceeding.
    28    (8)  Except in the case of a willfully false or fraudulent return with
    29  intent to evade the tax, no assessment of additional tax shall  be  made
    30  after  the expiration of more than two years from the date of the filing
    31  of a return, provided, however, that where no return has been  filed  as
    32  provided by law the tax may be assessed at any time.
    33    (9)  All  revenues  resulting from the imposition of the tax under the
    34  local laws shall be paid into the treasury of the  town  of  Skaneateles
    35  and  shall be credited to and deposited in the general fund of the town.
    36  Such revenues may be used for any lawful purpose.
    37    (10) Each enactment of such a local law may provide for the imposition
    38  of a hotel or motel tax for a period of time no longer  than  two  years
    39  from  the  date of its enactment. Nothing in this section shall prohibit
    40  the adoption and enactment of local laws, pursuant to the provisions  of
    41  this  section, upon the expiration of any other local law adopted pursu-
    42  ant to this section.
    43    (11) If any provision of this section or the  application  thereof  to
    44  any  person or circumstance shall be held invalid, the remainder of this
    45  section and the application  of  such  provision  to  other  persons  or
    46  circumstances shall not be affected thereby.
    47    §  2.  This  act  shall  take  effect  immediately  and shall apply to
    48  contracts entered into on or after such date;  provided,  however,  that
    49  the  provisions  of  this  act shall expire December 31, 2025, when upon
    50  such date the provisions of this act shall be deemed repealed.