A09691 Summary:
BILL NO | A09691 |
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SAME AS | SAME AS UNI. S07134 |
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SPONSOR | Buchwald |
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COSPNSR | |
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MLTSPNSR | |
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Add §1202-xx, Tax L | |
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Imposes an occupancy tax in the town of North Castle. |
A09691 Actions:
BILL NO | A09691 | |||||||||||||||||||||||||||||||||||||||||||||||||
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03/30/2016 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
05/17/2016 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
05/19/2016 | advanced to third reading cal.710 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/14/2016 | home rule request | |||||||||||||||||||||||||||||||||||||||||||||||||
06/14/2016 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/14/2016 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/14/2016 | REFERRED TO RULES | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2016 | SUBSTITUTED FOR S7134 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2016 | 3RD READING CAL.1993 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2016 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2016 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
12/20/2016 | delivered to governor | |||||||||||||||||||||||||||||||||||||||||||||||||
12/31/2016 | signed chap.506 | |||||||||||||||||||||||||||||||||||||||||||||||||
12/31/2016 | approval memo.24 |
A09691 Committee Votes:
Farrell | Aye | Oaks | Nay | ||||||
Lentol | Aye | Crouch | Aye | ||||||
Schimminger | Aye | Barclay | Nay | ||||||
Gantt | Aye | Fitzpatrick | Nay | ||||||
Weinstein | Aye | Saladino | Nay | ||||||
Glick | Aye | Hawley | Nay | ||||||
Nolan | Aye | Duprey | Aye | ||||||
Pretlow | Aye | Corwin | Aye | ||||||
Perry | Aye | Malliotakis | Nay | ||||||
Colton | Aye | Walter | Nay | ||||||
Cook | Aye | ||||||||
Cahill | Aye | ||||||||
Aubry | Aye | ||||||||
Hooper | Aye | ||||||||
Thiele | Nay | ||||||||
Wright | Aye | ||||||||
Cusick | Nay | ||||||||
Ortiz | Aye | ||||||||
Benedetto | Aye | ||||||||
Markey | Aye | ||||||||
Moya | Aye | ||||||||
Weprin | Aye | ||||||||
Rodriguez | Excused | ||||||||
Ramos | Nay | ||||||||
Braunstein | Aye | ||||||||
Go to top
A09691 Floor Votes:
Yes
Abbate
Yes
Crespo
Yes
Gottfried
No
Lopez
No
Palumbo
ER
Simon
Yes
Abinanti
Yes
Crouch
Yes
Graf
Yes
Lupardo
Yes
Paulin
Yes
Simotas
Yes
Arroyo
No
Curran
No
Gunther
No
Lupinacci
No
Peoples-Stokes
No
Skartados
Yes
Aubry
No
Cusick
Yes
Harris
Yes
Magee
Yes
Perry
No
Skoufis
No
Barclay
Yes
Cymbrowitz
No
Hawley
Yes
Magnarelli
Yes
Pichardo
No
Solages
No
Barrett
Yes
Davila
Yes
Hevesi
No
Malliotakis
Yes
Pretlow
No
Stec
Yes
Barron
Yes
DenDekker
Yes
Hikind
Yes
Markey
Yes
Quart
Yes
Steck
Yes
Benedetto
Yes
Dilan
Yes
Hooper
Yes
Mayer
No
Ra
No
Stirpe
Yes
Bichotte
Yes
Dinowitz
Yes
Hunter
Yes
McDonald
Yes
Raia
Yes
Tedisco
No
Blake
ER
DiPietro
Yes
Hyndman
Yes
McDonough
No
Ramos
No
Tenney
Yes
Blankenbush
Yes
Duprey
Yes
Jaffee
Yes
McKevitt
Yes
Richardson
No
Thiele
No
Brabenec
No
Englebright
Yes
Jean-Pierre
No
McLaughlin
Yes
Rivera
Yes
Titone
Yes
Braunstein
Yes
Fahy
No
Johns
No
Miller
Yes
Robinson
Yes
Titus
ER
Brennan
Yes
Farrell
Yes
Joyner
No
Montesano
Yes
Rodriguez
Yes
Walker
No
Brindisi
ER
Finch
No
Katz
Yes
Morelle
Yes
Rosenthal
No
Walter
No
Bronson
No
Fitzpatrick
Yes
Kavanagh
Yes
Mosley
Yes
Rozic
Yes
Weinstein
Yes
Buchwald
No
Friend
Yes
Kearns
Yes
Moya
Yes
Russell
Yes
Weprin
Yes
Butler
Yes
Galef
Yes
Kim
No
Murray
Yes
Ryan
Yes
Williams
Yes
Cahill
Yes
Gantt
No
Kolb
Yes
Nojay
No
Saladino
Yes
Woerner
Yes
Cancel
No
Garbarino
No
Lalor
Yes
Nolan
No
Santabarbara
No
Wozniak
No
Castorina
No
Giglio
Yes
Lavine
No
Oaks
Yes
Schimel
ER
Wright
No
Ceretto
No
Gjonaj
No
Lawrence
Yes
O'Donnell
Yes
Schimminger
No
Zebrowski
Yes
Colton
Yes
Glick
Yes
Lentol
Yes
Ortiz
Yes
Seawright
Yes
Mr. Speaker
Yes
Cook
No
Goldfeder
Yes
Lifton
Yes
Otis
Yes
Sepulveda
Yes
Corwin
No
Goodell
Yes
Linares
Yes
Palmesano
ER
Simanowitz
‡ Indicates voting via videoconference
A09691 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ S. 7134 A. 9691 SENATE - ASSEMBLY March 30, 2016 ___________ IN SENATE -- Introduced by Sen. LATIMER -- read twice and ordered print- ed, and when printed to be committed to the Committee on Investi- gations and Government Operations IN ASSEMBLY -- Introduced by M. of A. BUCHWALD -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the imposition of an occu- pancy tax in the town of North Castle; 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-xx to 2 read as follows: 3 § 1202-xx. Occupancy tax in the town of North Castle. (1) Notwith- 4 standing any other provision of law to the contrary, the town of North 5 Castle, in the county of Westchester, is hereby authorized and empowered 6 to adopt and amend local laws imposing in such town a tax, in addition 7 to any other tax authorized and imposed pursuant to this article, such 8 as the legislature has or would have the power and authority to impose 9 upon persons occupying any room for hire in any hotel. For the purposes 10 of this section, the term "hotel" shall mean a building or portion of it 11 which is regularly used and kept open as such for the lodging of guests. 12 The term "hotel" includes an apartment hotel, a motel or a boarding 13 house, whether or not meals are served. The rate of such tax shall not 14 exceed three percent of the per diem rental rate for each room whether 15 such room is rented on a daily or longer basis. 16 (2) Such taxes may be collected and administered by the chief fiscal 17 officer of the town of North Castle by such means and in such manner as 18 other taxes which are now collected and administered by such officer or 19 as otherwise may be provided by such local law. 20 (3) Such local laws may provide that any taxes imposed shall be paid 21 by the person liable therefor to the owner of the room for hire in the 22 tourist home, inn, club, hotel, motel or other similar place of public 23 accommodation occupied or to the person entitled to be paid the rent or EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00069-02-6S. 7134 2 A. 9691 1 charge for the room for hire in the tourist home, inn, club, hotel, 2 motel or other similar place of public accommodation occupied for and on 3 account of the town of North Castle imposing the tax and that such owner 4 or person entitled to be paid the rent or charge shall be liable for the 5 collection and payment of the tax; and that such owner or person enti- 6 tled to be paid the rent or charge shall have the same right in respect 7 to collecting the tax from the person occupying the room for hire in the 8 tourist home, inn, club, hotel, motel or other similar place of public 9 accommodation, or in respect to nonpayment of the tax by the person 10 occupying the room for hire in the tourist home, inn, club, hotel, motel 11 or similar place of public accommodation, as if the taxes were a part of 12 the rent or charge and payable at the same time as the rent or charge; 13 provided, however, that the chief fiscal officer of the town, specified 14 in such local laws, shall be joined as a party in any action or proceed- 15 ing brought to collect the tax by the owner or by the person entitled to 16 be paid the rent or charge. 17 (4) Such local laws may provide for the filing of returns and the 18 payment of the taxes on a monthly basis or on the basis of any longer or 19 shorter period of time. 20 (5) This section shall not authorize the imposition of such tax upon 21 any of the following: 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; or 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 d. A permanent resident of a hotel or motel. For the purposes of this 40 section, the term "permanent resident" shall mean a natural person occu- 41 pying any room or rooms in a hotel or motel for at least thirty consec- 42 utive days. 43 (6) Any final determination of the amount of any tax payable hereunder 44 shall be reviewable for error, illegality or unconstitutionality or any 45 other reason whatsoever by a proceeding under article seventy-eight of 46 the civil practice law and rules if application therefor is made to the 47 supreme court within thirty days after the giving of notice of such 48 final determination, provided, however, that any such proceeding under 49 article seventy-eight of the civil practice law and rules shall not be 50 instituted unless: 51 a. The amount of any tax sought to be reviewed, with such interest and 52 penalties thereon as may be provided for by local laws or regulations 53 shall be first deposited and there shall be filed an undertaking, issued 54 by a surety company authorized to transact business in this state and 55 approved by the superintendent of financial services of this state as to 56 solvency and responsibility, in such amount as a justice of the supremeS. 7134 3 A. 9691 1 court shall approve to the effect that if such proceeding be dismissed 2 or the tax confirmed the petitioner will pay all costs and charges which 3 may accrue in the prosecution of such proceeding; or 4 b. At the option of the petitioner, such undertaking may be in a sum 5 sufficient to cover the taxes, interests and penalties stated in such 6 determination plus the costs and charges which may accrue against it in 7 the prosecution of the proceeding, in which event the petitioner shall 8 not be required to pay such taxes, interest or penalties as a condition 9 precedent to the application. 10 (7) Where any taxes imposed hereunder shall have been erroneously, 11 illegally or unconstitutionally collected and application for the refund 12 therefor duly made to the proper fiscal officer or officers, and such 13 officer or officers shall have made a determination denying such refund, 14 such determination shall be reviewable by a proceeding under article 15 seventy-eight of the civil practice law and rules, provided, however, 16 that such proceeding is instituted within thirty days after the giving 17 of the notice of such denial, that a final determination of tax due was 18 not previously made, and that an undertaking is filed with the proper 19 fiscal officer or officers in such amount and with such sureties as a 20 justice of the supreme court shall approve to the effect that if such 21 proceeding be dismissed or the taxes confirmed, the petitioner will pay 22 all costs and charges which may accrue in the prosecution of such 23 proceeding. 24 (8) Except in the case of a willfully false or fraudulent return with 25 intent to evade the tax, no assessment of additional tax shall be made 26 after the expiration of more than three years from the date of the 27 filing of a return, provided, however, that where no return has been 28 filed as provided by law the tax may be assessed at any time. 29 (9) All revenues resulting from the imposition of the tax under the 30 local laws shall be paid into the treasury of the town of North Castle 31 and shall be credited to and deposited in the general fund of the town. 32 Such revenues may be used for any lawful purpose. 33 (10) Each enactment of such a local law may provide for the imposition 34 of a hotel or motel tax for a period of time no longer than three years 35 from the date of its enactment. Nothing in this section shall prohibit 36 the adoption and enactment of local laws, pursuant to the provisions of 37 this section, upon the expiration of any other local law adopted pursu- 38 ant to this section. 39 (11) If any provision of this section or the application thereof to 40 any person or circumstance shall be held invalid, the remainder of this 41 section and the application of such provision to other persons or 42 circumstances shall not be affected thereby. 43 § 2. This act shall take effect immediately and shall expire and be 44 deemed repealed September 1, 2019.