A07628 Summary:
BILL NO | A07628 |
  | |
SAME AS | SAME AS S04648 |
  | |
SPONSOR | Skoufis |
  | |
COSPNSR | |
  | |
MLTSPNSR | |
  | |
Add S1202-cc, Tax L | |
  | |
Authorizes the town of Woodbury, Orange county, to impose, by local law, a tax on hotel and motel occupancy of up to five percent of the per diem rental rate therefor; sets procedures for collection, enforcement, and adjudication; provides for deposit of revenues into the general fund of the town and their application to any lawful purpose; provides for the repeal of such provisions upon expiration thereof. |
A07628 Actions:
BILL NO | A07628 | |||||||||||||||||||||||||||||||||||||||||||||||||
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05/28/2013 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/11/2013 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
06/12/2013 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
06/12/2013 | rules report cal.274 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/12/2013 | ordered to third reading rules cal.274 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2013 | home rule request | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2013 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2013 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2013 | REFERRED TO RULES | |||||||||||||||||||||||||||||||||||||||||||||||||
01/08/2014 | DIED IN SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
01/08/2014 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
01/08/2014 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
05/27/2014 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
05/30/2014 | advanced to third reading cal.813 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2014 | home rule request | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2014 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2014 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2014 | REFERRED TO RULES |
A07628 Floor Votes:
Yes
Abbate
Yes
Crespo
No
Goodell
Yes
Lupardo
Yes
Paulin
No
Simanowitz
Yes
Abinanti
Yes
Crouch
Yes
Gottfried
No
Lupinacci
No
Peoples-Stokes
Yes
Simotas
ER
Arroyo
No
Curran
Yes
Graf
Yes
Magee
Yes
Perry
No
Skartados
Yes
Aubry
No
Cusick
Yes
Gunther
Yes
Magnarelli
Yes
Pretlow
Yes
Skoufis
Yes
Barclay
Yes
Cymbrowitz
No
Hawley
Yes
Maisel
Yes
Quart
No
Solages
No
Barrett
Yes
DenDekker
Yes
Heastie
No
Malliotakis
No
Ra
No
Stec
No
Barron
Yes
Dinowitz
No
Hennessey
Yes
Markey
No
Rabbitt
Yes
Steck
Yes
Benedetto
No
DiPietro
Yes
Hevesi
No
Mayer
No
Raia
AB
Stevenson
No
Blankenbush
Yes
Duprey
ER
Hikind
Yes
McDonald
No
Ramos
No
Stirpe
No
Borelli
No
Englebright
Yes
Hooper
No
McDonough
No
Reilich
Yes
Sweeney
ER
Boyland
No
Espinal
Yes
Jacobs
No
McKevitt
Yes
Rivera
No
Tedisco
Yes
Braunstein
Yes
Fahy
Yes
Jaffee
No
McLaughlin
No
Roberts
No
Tenney
Yes
Brennan
Yes
Farrell
No
Johns
No
Miller
ER
Robinson
No
Thiele
No
Brindisi
Yes
Finch
No
Jordan
Yes
Millman
ER
Rodriguez
Yes
Titone
No
Bronson
No
Fitzpatrick
No
Katz
ER
Montesano
Yes
Rosa
Yes
Titus
Yes
Brook-Krasny
No
Friend
Yes
Kavanagh
Yes
Morelle
Yes
Rosenthal
Yes
Walter
Yes
Buchwald
No
Gabryszak
Yes
Kearns
Yes
Mosley
Yes
Rozic
Yes
Weinstein
Yes
Butler
Yes
Galef
Yes
Kellner
Yes
Moya
Yes
Russell
Yes
Weisenberg
Yes
Cahill
Yes
Gantt
Yes
Kim
No
Nojay
Yes
Ryan
Yes
Weprin
Yes
Camara
No
Garbarino
Yes
Kolb
Yes
Nolan
No
Saladino
Yes
Wright
No
Ceretto
No
Gibson
No
Lalor
Yes
Oaks
No
Santabarbara
No
Zebrowski
Yes
Clark
No
Giglio
Yes
Lavine
Yes
O'Donnell
Yes
Scarborough
Yes
Mr. Speaker
Yes
Colton
ER
Gjonaj
Yes
Lentol
Yes
Ortiz
Yes
Schimel
Yes
Cook
Yes
Glick
Yes
Lifton
Yes
Otis
Yes
Schimminger
Yes
Corwin
No
Goldfeder
No
Lopez
Yes
Palmesano
Yes
Sepulveda
‡ Indicates voting via videoconference
Yes
Abbate
No
Curran
No
Hawley
Yes
Markey
Yes
Quart
Yes
Steck
Yes
Abinanti
No
Cusick
Yes
Heastie
Yes
Mayer
No
Ra
No
Stirpe
Yes
Arroyo
Yes
Cymbrowitz
No
Hennessey
Yes
McDonald
No
Raia
Yes
Sweeney
Yes
Aubry
Yes
Davila
Yes
Hevesi
No
McDonough
No
Ramos
No
Tedisco
No
Barclay
Yes
DenDekker
Yes
Hikind
No
McKevitt
Yes
Rivera
ER
Tenney
No
Barrett
Yes
Dinowitz
Yes
Hooper
No
McLaughlin
No
Roberts
No
Thiele
Yes
Benedetto
No
DiPietro
Yes
Jacobs
No
Miller
Yes
Robinson
Yes
Titone
No
Blankenbush
Yes
Duprey
Yes
Jaffee
Yes
Millman
Yes
Rodriguez
Yes
Titus
No
Borelli
No
Englebright
No
Johns
No
Montesano
Yes
Rosa
No
Walter
Yes
Braunstein
Yes
Fahy
Yes
Katz
Yes
Morelle
Yes
Rosenthal
Yes
Weinstein
Yes
Brennan
Yes
Farrell
Yes
Kavanagh
Yes
Mosley
Yes
Rozic
ER
Weisenberg
No
Brindisi
No
Finch
Yes
Kearns
Yes
Moya
Yes
Russell
Yes
Weprin
No
Bronson
No
Fitzpatrick
AB
Kellner
No
Nojay
Yes
Ryan
Yes
Wright
Yes
Brook-Krasny
No
Friend
Yes
Kim
Yes
Nolan
No
Saladino
No
Zebrowski
Yes
Buchwald
Yes
Galef
No
Kolb
No
Oaks
No
Santabarbara
Yes
Mr. Speaker
Yes
Butler
Yes
Gantt
No
Lalor
Yes
O'Donnell
Yes
Scarborough
Yes
Cahill
No
Garbarino
Yes
Lavine
Yes
Ortiz
Yes
Schimel
ER
Camara
No
Giglio
Yes
Lentol
Yes
Otis
Yes
Schimminger
No
Ceretto
No
Gjonaj
Yes
Lifton
Yes
Palmesano
Yes
Sepulveda
Yes
Clark
Yes
Glick
No
Lopez
No
Palumbo
No
Simanowitz
Yes
Colton
Yes
Goldfeder
Yes
Lupardo
Yes
Paulin
Yes
Simotas
Yes
Cook
Yes
Goodell
No
Lupinacci
No
Peoples-Stokes
No
Skartados
No
Corwin
AB
Gottfried
Yes
Magee
Yes
Perry
Yes
Skoufis
Yes
Crespo
No
Graf
Yes
Magnarelli
Yes
Pichardo
No
Solages
Yes
Crouch
No
Gunther
No
Malliotakis
No
Pretlow
No
Stec
‡ Indicates voting via videoconference
A07628 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 7628 2013-2014 Regular Sessions IN ASSEMBLY May 28, 2013 ___________ Introduced by M. of A. SKOUFIS -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to the imposition of a hotel and motel tax in the town of Woodbury; 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-cc to 2 read as follows: 3 § 1202-cc. Hotel or motel taxes in the town of Woodbury. (1) Notwith- 4 standing any other provisions of law to the contrary, the town of Wood- 5 bury, in the county of Orange, 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 hotel or motel rooms in such town. For the purposes of 10 this section, the term "hotel" or "motel" shall mean and include any 11 facility consisting of rentable units and providing lodging on an over- 12 night basis and shall include those facilities designated and commonly 13 known as "bed and breakfast" and "tourist" facilities. The rates of such 14 tax shall not exceed five percent of the per diem rental rate for each 15 room, provided however, that such tax shall not be applicable to a 16 permanent resident of a hotel or motel. For the purposes of this section 17 the term "permanent resident" shall mean a person occupying any room or 18 rooms in a hotel or motel for at least ninety consecutive days. 19 (2) Such tax may be collected and administered by the chief fiscal 20 officer of the town of Woodbury by such means and in such manner as 21 other taxes which are now collected and administered by such officer or 22 as otherwise may be provided by such local law. 23 (3) Such local laws may provide that any tax imposed shall be paid by 24 the person liable therefor to the owner of the hotel or motel room occu- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10192-01-3A. 7628 2 1 pied or to the person entitled to be paid the rent or charge for the 2 hotel or motel room occupied for and on account of the town of Woodbury 3 imposing the tax and that such owner or person entitled to be paid the 4 rent or charge shall be liable for the collection and payment of the 5 tax; and that such owner or person entitled to be paid the rent or 6 charge shall have the same right in respect to collecting the tax from 7 the person occupying the hotel or motel room, or in respect to nonpay- 8 ment of the tax by the person occupying the hotel or motel room, as if 9 the tax were a part of the rent or charge and payable at the same time 10 as the rent or charge; provided, however, that the chief fiscal officer 11 of the town, specified in such local law, shall be joined as a party in 12 any action or proceeding brought to collect the tax by the owner or by 13 the person entitled to be paid the rent or charge. 14 (4) Such local laws may provide for the filing of returns and the 15 payment of the tax on a monthly basis or on the basis of any longer or 16 shorter period of time. 17 (5) This section shall not authorize the imposition of such tax upon 18 any transaction, by or with any of the following in accordance with 19 section twelve hundred thirty of this chapter: 20 a. The state of New York, or any public corporation (including a 21 public corporation created pursuant to agreement or compact with another 22 state or the Dominion of Canada), improvement district or other poli- 23 tical subdivision of the state; 24 b. The United States of America, insofar as it is immune from taxa- 25 tion; 26 c. Any corporation or association, or trust, or community chest, fund 27 or foundation organized and operated exclusively for religious, charita- 28 ble or educational purposes, or for the prevention of cruelty to chil- 29 dren or animals, and no part of the net earnings of which inures to the 30 benefit of any private shareholder or individual and no substantial part 31 of the activities of which is carrying on propaganda, or otherwise 32 attempting to influence legislation; provided, however, that nothing in 33 this paragraph shall include an organization operated for the primary 34 purpose of carrying on a trade or business for profit, whether or not 35 all of its profits are payable to one or more organizations described in 36 this paragraph. 37 (6) Any final determination of the amount of any tax payable hereunder 38 shall be reviewable for error, illegality or unconstitutionality or any 39 other reason whatsoever by a proceeding under article seventy-eight of 40 the civil practice law and rules if application therefor is made to the 41 supreme court within thirty days after the giving of the notice of such 42 final determination, provided, however, that any such proceeding under 43 article seventy-eight of the civil practice law and rules shall not be 44 instituted unless: 45 a. The amount of any tax sought to be reviewed, with such interest and 46 penalties thereon as may be provided for by local law shall be first 47 deposited and there is filed an undertaking, issued by a surety company 48 authorized to transact business in this state and approved by the super- 49 intendent of insurance of this state as to solvency and responsibility, 50 in such amount as a justice of the supreme court shall approve to the 51 effect that if such proceeding be dismissed or the tax confirmed the 52 petitioner will pay all costs and charges which may accrue in the prose- 53 cution of such proceeding; or 54 b. At the option of the petitioner such undertaking may be in a sum 55 sufficient to cover the taxes, interests and penalties stated in such 56 determination plus the costs and charges which may accrue against it inA. 7628 3 1 the prosecution of the proceeding, in which event the petitioner shall 2 not be required to pay such taxes, interest or penalties as a condition 3 precedent to the application. 4 (7) Where any tax imposed hereunder shall have been erroneously, ille- 5 gally or unconstitutionally collected and application for the refund 6 thereof duly made to the proper fiscal officer or officers, and such 7 officer or officers shall have made a determination denying such refund, 8 such determination shall be reviewable by a proceeding under article 9 seventy-eight of the civil practice law and rules, provided, however, 10 that such proceeding is instituted within thirty days after the giving 11 of the notice of such denial, that a final determination of tax due was 12 not previously made, and that an undertaking is filed with the proper 13 fiscal officer or officers in such amount and with such sureties as a 14 justice of the supreme court shall approve to the effect that if such 15 proceeding be dismissed or the tax confirmed, the petitioner will pay 16 all costs and charges which may accrue in the prosecution of such 17 proceeding. 18 (8) Except in the case of a wilfully false or fraudulent return with 19 intent to evade the tax, no assessment of additional tax shall be made 20 after the expiration of more than three years from the date of the 21 filing of a return, provided, however, that where no return has been 22 filed as provided by law the tax may be assessed at any time. 23 (9) All revenues resulting from the imposition of the tax under the 24 local laws shall be paid into the treasury of the town of Woodbury and 25 shall be credited to and deposited in the general fund of the town. Such 26 revenues may be used for any lawful purpose. 27 (10) If any provision of this section or the application thereof to 28 any person or circumstance shall be held invalid, the remainder of this 29 section and the application of such provision to other persons or 30 circumstances shall not be affected thereby. 31 § 2. This act shall take effect immediately and shall expire and be 32 deemed repealed 3 years after such date.