New York State Assembly

 
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A08391 Summary:

A08391 Actions:

A08391 Committee Votes:

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:05/30/2024AYE/NAY:29/4  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Aye
Glick
Aye
Fitzpatrick
Excused
Pretlow
Aye
Hawley
Aye
Colton
Aye
Blankenbush
Aye
Cook
Aye
Norris
Aye
Aubry
Aye
Brabenec
Aye
Benedetto
Aye
Palmesano
Aye
Weprin
Aye
Walsh
Nay
Ramos
Nay
DeStefano
Nay
Braunstein
Aye
Manktelow
Aye
McDonald
Aye
Smullen
Nay
Rozic
Aye
Dinowitz
Aye
Magnarelli
Aye
Zebrowski
Aye
Bronson
Aye
Dilan
Aye
Seawright
Excused
Hyndman
Aye
Walker
Aye
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye
Fahy
Aye

Committee:RULES   Chair:Pretlow      
DATE:06/03/2024AYE/NAY:27/1  Action: Favorable         
Heastie
Excused
Barclay
Nay
Weinstein
Aye
Hawley
Aye
Pretlow
Aye
Giglio
Aye
Cook
Aye
Blankenbush
Aye
Glick
Aye
Norris
Aye
Aubry
Aye
Ra
Aye
Dinowitz
Aye
Brabenec
Aye
Colton
Aye
Palmesano
Excused
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

A08391 Floor Votes:

A08391 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         8391--A
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    December 13, 2023
                                       ___________
 
        Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
          Committee 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  authorizing  the  town  of
          Clarkstown  to  impose  a  hotel  and motel tax; 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-jj to
     2  read as follows:
     3    § 1202-jj. Hotel or  motel  taxes  in  the  town  of  Clarkstown.  (1)
     4  Notwithstanding any other provisions of law to the contrary, the town of
     5  Clarkstown,  in  the  county  of  Rockland,  is  hereby  authorized  and
     6  empowered to adopt and amend local laws imposing in such town a tax,  in
     7  addition  to any other tax authorized and imposed pursuant to this arti-
     8  cle such as the legislature has or would have the power and authority to
     9  impose upon persons occupying hotel or motel rooms in such town. For the
    10  purposes of this section, the term "hotel" or  "motel"  shall  mean  and
    11  include  any facility consisting of rentable units and providing lodging
    12  on an overnight basis and shall include those facilities designated  and
    13  commonly  known  as  "bed  and  breakfast" and "tourist" facilities. The
    14  rates of such tax shall not exceed five percent of the per  diem  rental
    15  rate  for each room, provided however, that such tax shall not be appli-
    16  cable to a permanent resident of a hotel or motel. For the  purposes  of
    17  this section the term "permanent resident" shall mean a person occupying
    18  any  room  or  rooms in a hotel or motel for at least ninety consecutive
    19  days.
    20    (2) Such tax may be collected and administered  by  the  chief  fiscal
    21  officer  of  the  town of Clarkstown by such means and in such manner as
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13490-03-4
        A. 8391--A                          2
 
     1  other taxes which are now collected and administered by such officer  or
     2  as otherwise may be provided by such local law.
     3    (3)  Such local laws may provide that any tax imposed shall be paid by
     4  the person liable therefor to the owner of the hotel or motel room occu-
     5  pied or to the person entitled to be paid the rent  or  charge  for  the
     6  hotel  or  motel room occupied for and on account of the town of Clarks-
     7  town imposing the tax and that such owner or person entitled to be  paid
     8  the rent or charge shall be liable for the collection and payment of the
     9  tax;  and  that  such  owner  or  person entitled to be paid the rent or
    10  charge shall have the same right in respect to collecting the  tax  from
    11  the  person  occupying the hotel or motel room, or in respect to nonpay-
    12  ment of the tax by the person occupying the hotel or motel room,  as  if
    13  the  tax  were a part of the rent or charge and payable at the same time
    14  as the rent or charge; provided, however, that the chief fiscal  officer
    15  of  the town, specified in such local law, shall be joined as a party in
    16  any action or proceeding brought to collect the tax by the owner  or  by
    17  the person entitled to be paid the rent or charge.
    18    (4)  Such  local  laws  may  provide for the filing of returns and the
    19  payment of the tax on a monthly basis or on the basis of any  longer  or
    20  shorter period of time.
    21    (5)  This  section shall not authorize the imposition of such tax upon
    22  any transaction, by or with any of  the  following  in  accordance  with
    23  section twelve hundred thirty of this article:
    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;
    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    (6) Any final determination of the amount of any tax payable hereunder
    42  shall  be reviewable for error, illegality or unconstitutionality or any
    43  other reason whatsoever by a proceeding under article  seventy-eight  of
    44  the  civil practice law and rules if application therefor is made to the
    45  supreme court within thirty days after the giving of the notice of  such
    46  final  determination,  provided, however, that any such proceeding under
    47  article seventy-eight of the civil practice law and rules shall  not  be
    48  instituted unless:
    49    a. The amount of any tax sought to be reviewed, with such interest and
    50  penalties  thereon  as  may  be provided for by local law shall be first
    51  deposited and there is filed an undertaking, issued by a surety  company
    52  authorized to transact business in this state and approved by the super-
    53  intendent of financial services of this state as to solvency and respon-
    54  sibility, in such amount as a justice of the supreme court shall approve
    55  to  the effect that if such proceeding be dismissed or the tax confirmed
        A. 8391--A                          3
 
     1  the petitioner will pay all costs and charges which may  accrue  in  the
     2  prosecution of such proceeding; or
     3    b.  At  the  option of the petitioner such undertaking may be in a sum
     4  sufficient to cover the taxes, interests and penalties  stated  in  such
     5  determination  plus the costs and charges which may accrue against it in
     6  the prosecution of the proceeding, in which event the  petitioner  shall
     7  not  be required to pay such taxes, interest or penalties as a condition
     8  precedent to the application.
     9    (7) Where any tax imposed hereunder shall have been erroneously, ille-
    10  gally or unconstitutionally collected and  application  for  the  refund
    11  thereof  duly  made  to  the proper fiscal officer or officers, and such
    12  officer or officers shall have made a determination denying such refund,
    13  such determination shall be reviewable by  a  proceeding  under  article
    14  seventy-eight  of  the  civil practice law and rules, provided, however,
    15  that such proceeding is instituted within thirty days after  the  giving
    16  of  the notice of such denial, that a final determination of tax due was
    17  not previously made, and that an undertaking is filed  with  the  proper
    18  fiscal  officer  or  officers in such amount and with such sureties as a
    19  justice of the supreme court shall approve to the effect  that  if  such
    20  proceeding  be  dismissed  or the tax confirmed, the petitioner will pay
    21  all costs and charges which  may  accrue  in  the  prosecution  of  such
    22  proceeding.
    23    (8)  Except  in the case of a wilfully false or fraudulent return with
    24  intent to evade the tax, no assessment of additional tax shall  be  made
    25  after  the  expiration  of  more  than  three years from the date of the
    26  filing of a return, provided, however, that where  no  return  has  been
    27  filed as provided by law the tax may be assessed at any time.
    28    (9)  All  revenues  resulting from the imposition of the tax under the
    29  local laws shall be paid into the treasury of the town of Clarkstown and
    30  shall be credited to and deposited in the general fund of the town. Such
    31  revenues may be used for any lawful purpose.
    32    (10) If any provision of this section or the  application  thereof  to
    33  any  person or circumstance shall be held invalid, the remainder of this
    34  section and the application  of  such  provision  to  other  persons  or
    35  circumstances shall not be affected thereby.
    36    §  2.  This  act shall take effect immediately and shall expire and be
    37  deemed repealed 3 years after such date.