A07966 Summary:
BILL NO | A07966 |
  | |
SAME AS | SAME AS S05742 |
  | |
SPONSOR | Duprey |
  | |
COSPNSR | |
  | |
MLTSPNSR | |
  | |
Add S1202-cc, Tax L | |
  | |
Authorizes the county of Franklin to impose a motel and hotel tax of 5 percent. |
A07966 Actions:
BILL NO | A07966 | |||||||||||||||||||||||||||||||||||||||||||||||||
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06/12/2013 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/20/2013 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
06/20/2013 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
06/20/2013 | rules report cal.659 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/20/2013 | ordered to third reading rules cal.659 | |||||||||||||||||||||||||||||||||||||||||||||||||
01/08/2014 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/02/2014 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
06/09/2014 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
06/09/2014 | rules report cal.74 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/09/2014 | ordered to third reading rules cal.74 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2014 | home rule request | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2014 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2014 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2014 | REFERRED TO RULES |
A07966 Floor Votes:
Yes
Abbate
No
Curran
Yes
Hawley
Yes
Markey
Yes
Quart
Yes
Steck
Yes
Abinanti
No
Cusick
Yes
Heastie
Yes
Mayer
Yes
Ra
No
Stirpe
Yes
Arroyo
Yes
Cymbrowitz
No
Hennessey
Yes
McDonald
Yes
Raia
Yes
Sweeney
Yes
Aubry
Yes
Davila
Yes
Hevesi
Yes
McDonough
No
Ramos
No
Tedisco
Yes
Barclay
Yes
DenDekker
Yes
Hikind
Yes
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
Yes
Blankenbush
Yes
Duprey
Yes
Jaffee
Yes
Millman
Yes
Rodriguez
Yes
Titus
No
Borelli
Yes
Englebright
No
Johns
Yes
Montesano
Yes
Rosa
Yes
Walter
No
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
Yes
Finch
Yes
Kearns
Yes
Moya
Yes
Russell
Yes
Weprin
No
Bronson
No
Fitzpatrick
AB
Kellner
Yes
Nojay
Yes
Ryan
Yes
Wright
Yes
Brook-Krasny
No
Friend
Yes
Kim
Yes
Nolan
Yes
Saladino
No
Zebrowski
Yes
Buchwald
Yes
Galef
No
Kolb
Yes
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
Yes
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
Yes
Corwin
Yes
Gottfried
Yes
Magee
Yes
Perry
No
Skoufis
Yes
Crespo
Yes
Graf
Yes
Magnarelli
Yes
Pichardo
No
Solages
Yes
Crouch
No
Gunther
No
Malliotakis
Yes
Pretlow
Yes
Stec
‡ Indicates voting via videoconference
A07966 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 7966 2013-2014 Regular Sessions IN ASSEMBLY June 12, 2013 ___________ Introduced by M. of A. DUPREY -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing the county of Franklin to establish hotel and motel taxes 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 Franklin county. (1) Notwithstand- 4 ing any other provisions of law to the contrary, the county of Franklin 5 is hereby authorized and empowered to adopt and amend local laws impos- 6 ing in such county a tax, in addition to any other tax authorized and 7 imposed pursuant to this article such as the county legislature has or 8 would have the power and authority to impose upon persons occupying 9 hotel or motel rooms in such county. For the purposes of this section, 10 the term "hotel" or "motel" shall mean and include any facility provid- 11 ing lodging on an overnight basis and shall include those facilities 12 designated and commonly known as "bed and breakfast" and "tourist" 13 facilities. 14 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 county treasurer 21 or other fiscal officers of Franklin county by such means and in such 22 manner as other taxes which are now collected and administered by such 23 officers or as otherwise may be provided by such local law. 24 (3) Such local laws may provide that any tax imposed shall be paid by 25 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. LBD11436-02-3A. 7966 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 county of Frank- 3 lin imposing the tax and that such owner or person entitled to be paid 4 the 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 county treasurer or 11 other fiscal officers of the county, specified in such local law, shall 12 be joined as a party in any action or proceeding brought to collect the 13 tax by the owner or by the person entitled to be paid the rent or 14 charge. 15 (4) Such local laws may provide for the filing of returns and the 16 payment of the tax on a monthly basis or on the basis of any longer or 17 shorter period of time. 18 (5) This section shall not authorize the imposition of such tax upon 19 any transaction, by or with any of the following in accordance with 20 section twelve hundred thirty of this article: 21 a. The state of New York, or any public corporation (including a 22 public corporation created pursuant to agreement or compact with another 23 state or the Dominion of Canada), improvement district or other poli- 24 tical subdivision of the state; 25 b. The United States of America, insofar as it is immune from taxa- 26 tion; 27 c. Any corporation or association, or trust, or community chest, fund 28 or foundation organized and operated exclusively for religious, charita- 29 ble or educational purposes, or for the prevention of cruelty to chil- 30 dren or animals, and no part of the net earnings of which inures to the 31 benefit of any private shareholder or individual and no substantial part 32 of the activities of which is carrying on propaganda, or otherwise 33 attempting to influence legislation; provided, however, that nothing in 34 this paragraph shall include an organization operated for the primary 35 purpose of carrying on a trade or business for profit, whether or not 36 all of its profits are payable to one or more organizations described in 37 this paragraph. 38 (6) Any final determination of the amount of any tax payable pursuant 39 to this section shall be reviewable for error, illegality or unconstitu- 40 tionality or any other reason whatsoever by a proceeding under article 41 seventy-eight of the civil practice law and rules if application there- 42 for is made to the supreme court within thirty days after the giving of 43 the notice of such final determination, provided, however, that any such 44 proceeding under article seventy-eight of the civil practice law and 45 rules shall not be instituted unless: 46 a. The amount of any tax sought to be reviewed, with such interest and 47 penalties thereon as may be provided for by local law or regulation 48 shall be first deposited and there is filed an undertaking, issued by a 49 surety company authorized to transact business in this state and 50 approved by the superintendent of financial services of this state as to 51 solvency and responsibility, in such amount as a justice of the supreme 52 court shall approve to the effect that if such proceeding be dismissed 53 or the tax confirmed the petitioner will pay all costs and charges which 54 may accrue in the prosecution of such proceeding; or 55 b. At the option of the petitioner such undertaking may be in a sum 56 sufficient to cover the taxes, interests and penalties stated in suchA. 7966 3 1 determination plus the costs and charges which may accrue against it in 2 the prosecution of the proceeding, in which event the petitioner shall 3 not be required to pay such taxes, interest or penalties as a condition 4 precedent to the application. 5 (7) Where any tax imposed pursuant to this section shall have been 6 erroneously, illegally or unconstitutionally collected and application 7 for the refund thereof duly made to the proper fiscal officer or offi- 8 cers, and such officer or officers shall have made a determination deny- 9 ing such refund, such determination shall be reviewable by a proceeding 10 under article seventy-eight of the civil practice law and rules, 11 provided, however, that such proceeding is instituted within thirty days 12 after the giving of the notice of such denial, that a final determi- 13 nation of tax due was not previously made, and that an undertaking is 14 filed with the proper fiscal officer or officers in such amount and with 15 such sureties as a justice of the supreme court shall approve to the 16 effect that if such proceeding be dismissed or the tax confirmed, the 17 petitioner will pay all costs and charges which may accrue in the prose- 18 cution of such proceeding. 19 (8) Except in the case of a wilfully false or fraudulent return with 20 intent to evade the tax, no assessment of additional tax shall be made 21 after the expiration of more than three years from the date of the 22 filing of a return, provided, however, that where no return has been 23 filed as provided by law the tax may be assessed at any time. 24 (9) All revenues resulting from the imposition of the tax under the 25 local laws shall be paid into the treasury of the county of Franklin and 26 shall be credited to and deposited in the general fund of the county, 27 thereafter to be allocated for the promotion of tourism development, 28 economic development, and other directly related and supporting activ- 29 ities; provided, however, that such local laws shall provide that the 30 county of Franklin shall be authorized to retain up to a maximum of ten 31 percent of such revenues to defer the necessary expenses of such county 32 in administering such tax. 33 (10) If any provision of this section or the application thereof to 34 any person or circumstance shall be held invalid, the remainder of this 35 section and the application of such provision to other persons or 36 circumstances shall not be affected thereby. 37 (11) Each enactment of such local law may provide for the imposition 38 of a hotel or motel tax for a period of time no longer than three years 39 from the effective date of its enactment. Nothing in this section shall 40 prohibit the adoption and enactment of local laws, pursuant to the 41 provisions of this section, upon the expiration of any other local law 42 adopted pursuant to this section. 43 § 2. This act shall take effect immediately.