- Summary
- Actions
- Committee Votes
- Floor Votes
- Memo
- Text
- LFIN
- Chamber Video/Transcript
A09720 Summary:
BILL NO | A09720 |
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SAME AS | SAME AS S08625 |
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SPONSOR | Palmesano |
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COSPNSR | |
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MLTSPNSR | |
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Add §1202-z-4, Tax L | |
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Authorizes the village of Bath, in Steuben county to adopt and amend local laws imposing a tax on persons occupying a room for hire in any hotel in an amount not to exceed 2% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on September 1, 2025. |
A09720 Actions:
BILL NO | A09720 | |||||||||||||||||||||||||||||||||||||||||||||||||
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03/28/2022 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/01/2022 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
06/02/2022 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
06/02/2022 | rules report cal.627 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/02/2022 | ordered to third reading rules cal.627 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/02/2022 | home rule request | |||||||||||||||||||||||||||||||||||||||||||||||||
06/02/2022 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/02/2022 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/02/2022 | REFERRED TO RULES |
A09720 Committee Votes:
Weinstein | Aye | Ra | Aye | ||||||
Glick | Aye | Fitzpatrick | Nay | ||||||
Nolan | Excused | Hawley | Aye | ||||||
Pretlow | Aye | Montesano | Nay | ||||||
Colton | Aye | Blankenbush | Aye | ||||||
Cook | Aye | Norris | Aye | ||||||
Cahill | Aye | Brabenec | Aye | ||||||
Aubry | Aye | Palmesano | Aye | ||||||
Cusick | Nay | Byrne | Nay | ||||||
Benedetto | Aye | Ashby | Aye | ||||||
Weprin | Aye | ||||||||
Ramos | Excused | ||||||||
Braunstein | Aye | ||||||||
McDonald | Aye | ||||||||
Rozic | Aye | ||||||||
Dinowitz | Aye | ||||||||
Joyner | Aye | ||||||||
Magnarelli | Aye | ||||||||
Zebrowski | Aye | ||||||||
Bronson | Aye | ||||||||
Dilan | Aye | ||||||||
Seawright | Aye | ||||||||
Hyndman | Aye | ||||||||
Walker | Aye | ||||||||
Bichotte Hermel | Aye | ||||||||
Heastie | Excused | Barclay | Aye | ||||||
Gottfried | Aye | Hawley | Aye | ||||||
Nolan | Aye | Giglio | Aye | ||||||
Weinstein | Aye | Blankenbush | Excused | ||||||
Pretlow | Aye | Norris | Aye | ||||||
Cook | Aye | Montesano | Nay | ||||||
Glick | Aye | Ra | Aye | ||||||
Aubry | Aye | Brabenec | Aye | ||||||
Englebright | Aye | ||||||||
Dinowitz | Aye | ||||||||
Colton | Aye | ||||||||
Magnarelli | Aye | ||||||||
Paulin | Aye | ||||||||
Peoples-Stokes | Aye | ||||||||
Benedetto | Aye | ||||||||
Lavine | Aye | ||||||||
Lupardo | Aye | ||||||||
Zebrowski | Aye | ||||||||
Thiele | Aye | ||||||||
Braunstein | Aye | ||||||||
Dickens | Excused | ||||||||
Davila | Excused | ||||||||
Hyndman | Aye | ||||||||
Go to top
A09720 Floor Votes:
Yes
Abbate
Yes
Chandler-Waterm
Yes
Forrest
Yes
Joyner
Yes
O'Donnell
No
Simon
Yes
Abinanti
Yes
Clark
Yes
Friend
Yes
Kelles
Yes
Otis
No
Simpson
Yes
Anderson
Yes
Colton
Yes
Frontus
Yes
Kim
Yes
Palmesano
Yes
Smith
Yes
Angelino
No
Conrad
Yes
Galef
No
Lalor
Yes
Paulin
Yes
Smullen
Yes
Ashby
Yes
Cook
Yes
Gallagher
Yes
Lavine
No
Peoples-Stokes
Yes
Solages
Yes
Aubry
Yes
Cruz
Yes
Gallahan
No
Lawler
Yes
Pheffer Amato
Yes
Steck
Yes
Barclay
Yes
Cunningham
No
Gandolfo
No
Lemondes
Yes
Pretlow
No
Stern
No
Barnwell
No
Cusick
Yes
Gibbs
Yes
Lucas
Yes
Quart
No
Stirpe
No
Barrett
Yes
Cymbrowitz
No
Giglio JA
No
Lunsford
Yes
Ra
Yes
Tague
Yes
Benedetto
Yes
Darling
Yes
Giglio JM
Yes
Lupardo
Yes
Rajkumar
No
Tannousis
Yes
Bichotte Hermel
Yes
Davila
Yes
Glick
Yes
Magnarelli
No
Ramos
Yes
Tapia
Yes
Blankenbush
Yes
De Los Santos
Yes
Gonzalez-Rojas
Yes
Mamdani
No
Reilly
Yes
Taylor
Yes
Brabenec
Yes
DeStefano
Yes
Goodell
Yes
Manktelow
Yes
Reyes
Yes
Thiele
Yes
Braunstein
Yes
Dickens
Yes
Gottfried
Yes
McDonald
Yes
Rivera J
Yes
Vanel
Yes
Bronson
Yes
Dilan
No
Griffin
Yes
McDonough
Yes
Rivera JD
Yes
Walczyk
Yes
Brown E
Yes
Dinowitz
Yes
Gunther
No
McMahon
Yes
Rosenthal D
No
Walker
Yes
Brown K
No
DiPietro
Yes
Hawley
Yes
Meeks
Yes
Rosenthal L
No
Wallace
Yes
Burdick
No
Durso
Yes
Hevesi
Yes
Mikulin
Yes
Rozic
No
Walsh
Yes
Burgos
No
Eichenstein
Yes
Hunter
Yes
Miller
Yes
Salka
Yes
Weinstein
No
Burke
No
Englebright
Yes
Hyndman
Yes
Mitaynes
ER
Santabarbara
Yes
Weprin
No
Buttenschon
Yes
Epstein
Yes
Jackson
No
Montesano
Yes
Sayegh
Yes
Williams
Yes
Byrne
Yes
Fahy
Yes
Jacobson
Yes
Morinello
Yes
Schmitt
Yes
Woerner
Yes
Byrnes
Yes
Fall
Yes
Jean-Pierre
Yes
Niou
Yes
Seawright
Yes
Zebrowski
Yes
Cahill
Yes
Fernandez
No
Jensen
Yes
Nolan
Yes
Septimo
Yes
Zinerman
Yes
Carroll
No
Fitzpatrick
Yes
Jones
Yes
Norris
Yes
Sillitti
Yes
Mr. Speaker
‡ Indicates voting via videoconference
A09720 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 9720 IN ASSEMBLY March 28, 2022 ___________ Introduced by M. of A. PALMESANO -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing an occupancy tax in the village of Bath, in Steuben county; 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-z-4 to 2 read as follows: 3 § 1202-z-4. Occupancy tax in the village of Bath. (1) Notwithstanding 4 any other provision of law to the contrary, the village of Bath, in the 5 county of Steuben, is hereby authorized and empowered to adopt and amend 6 local laws imposing in such village a tax, in addition to any other tax 7 authorized and imposed pursuant to this article, such as the legislature 8 has or would have the power and authority to impose upon persons occupy- 9 ing any room for hire in any hotel. For the purposes of this section, 10 the term "hotel" shall mean a building or portion of it which is regu- 11 larly used and kept open as such for the lodging of guests. The term 12 "hotel" includes an apartment hotel, a motel or a boarding house, wheth- 13 er or not meals are served. The rate of such tax shall not exceed two 14 percent of the per diem rental rate for each room whether such room is 15 rented on a daily or longer basis. 16 (2) Such taxes may be collected and administered by the chief fiscal 17 officer of the village of Bath by such means and in such manner as other 18 taxes which are now collected and administered by such officer or as 19 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 24 charge for the room for hire in the tourist home, inn, club, hotel, 25 motel or other similar place of public accommodation occupied for and on 26 account of the village of Bath imposing the tax and that such owner or 27 person entitled to be paid the rent or charge shall be liable for the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14418-01-2A. 9720 2 1 collection and payment of the tax; and that such owner or person enti- 2 tled to be paid the rent or charge shall have the same right in respect 3 to collecting the tax from the person occupying the room for hire in the 4 tourist home, inn, club, hotel, motel or other similar place of public 5 accommodation, or in respect to nonpayment of the tax by the person 6 occupying the room for hire in the tourist home, inn, club, hotel, motel 7 or similar place of public accommodation, as if the taxes were a part of 8 the rent or charge and payable at the same time as the rent or charge; 9 provided, however, that the chief fiscal officer of the village, speci- 10 fied in such local laws, shall be joined as a party in any action or 11 proceeding brought to collect the tax by the owner or by the person 12 entitled to be paid the rent or charge. 13 (4) Such local laws may provide for the filing of returns and the 14 payment of the taxes on a monthly basis or on the basis of any longer or 15 shorter period of time. 16 (5) This section shall not authorize the imposition of such tax upon 17 any of the following: 18 a. The state of New York, or any public corporation (including a 19 public corporation created pursuant to agreement or compact with another 20 state or the dominion of Canada), improvement district or other poli- 21 tical subdivision of the state; 22 b. The United States of America, insofar as it is immune from taxa- 23 tion; or 24 c. Any corporation or association, or trust, or community chest, fund 25 or foundation organized and operated exclusively for religious, charita- 26 ble or educational purposes, or for the prevention of cruelty to chil- 27 dren or animals, and no part of the net earnings of which inures to the 28 benefit of any private shareholder or individual and no substantial part 29 of the activities of which is carrying on propaganda, or otherwise 30 attempting to influence legislation; provided, however, that nothing in 31 this paragraph shall include an organization operated for the primary 32 purpose of carrying on a trade or business for profit, whether or not 33 all of its profits are payable to one or more organizations described in 34 this paragraph. 35 d. A permanent resident of a hotel or motel. For the purposes of this 36 section, the term "permanent resident" shall mean a natural person occu- 37 pying any room or rooms in a hotel or motel for at least thirty consec- 38 utive days. 39 (6) Any final determination of the amount of any tax payable hereunder 40 shall be reviewable for error, illegality or unconstitutionality or any 41 other reason whatsoever by a proceeding under article seventy-eight of 42 the civil practice law and rules if application therefor is made to the 43 supreme court within thirty days after the giving of notice of such 44 final determination, provided, however, that any such proceeding under 45 article seventy-eight of the civil practice law and rules shall not be 46 instituted unless: 47 a. The amount of any tax sought to be reviewed, with such interest and 48 penalties thereon as may be provided for by local laws or regulations 49 shall be first deposited and there shall be filed an undertaking, issued 50 by a surety company authorized to transact business in this state and 51 approved by the superintendent of financial services of this state as to 52 solvency and responsibility, in such amount as a justice of the supreme 53 court shall approve to the effect that if such proceeding be dismissed 54 or the tax confirmed the petitioner will pay all costs and charges which 55 may accrue in the prosecution of such proceeding; orA. 9720 3 1 b. At the option of the petitioner, such undertaking may be in a sum 2 sufficient to cover the taxes, interest and penalties stated in such 3 determination plus the costs and charges which may accrue against it in 4 the prosecution of the proceeding, in which event the petitioner shall 5 not be required to pay such taxes, interest or penalties as a condition 6 precedent to the application. 7 (7) Where any taxes imposed hereunder shall have been erroneously, 8 illegally or unconstitutionally collected and application for the refund 9 therefor duly made to the proper fiscal officer or officers, and such 10 officer or officers shall have made a determination denying such refund, 11 such determination shall be reviewable by a proceeding under article 12 seventy-eight of the civil practice law and rules, provided, however, 13 that such proceeding is instituted within thirty days after the giving 14 of the notice of such denial, that a final determination of tax due was 15 not previously made, and that an undertaking is filed with the proper 16 fiscal officer or officers in such amount and with such sureties as a 17 justice of the supreme court shall approve to the effect that if such 18 proceeding be dismissed or the taxes confirmed, the petitioner will pay 19 all costs and charges which may accrue in the prosecution of such 20 proceeding. 21 (8) Except in the case of a willfully false or fraudulent return with 22 intent to evade the tax, no assessment of additional tax shall be made 23 after the expiration of more than three years from the date of the 24 filing of a return, provided, however, that where no return has been 25 filed as provided by law the tax may be assessed at any time. 26 (9) All revenues resulting from the imposition of the tax under the 27 local laws shall be paid into the treasury of the village of Bath and 28 shall be credited to and deposited in the general fund of such village. 29 Such revenues may be used for any lawful purpose. 30 (10) Each enactment of such a local law may provide for the imposition 31 of a hotel or motel tax for a period of time no longer than three years 32 from the date of its enactment. Nothing in this section shall prohibit 33 the adoption and enactment of local laws, pursuant to the provisions of 34 this section, upon the expiration of any other local law adopted pursu- 35 ant to this section. 36 (11) If any provision of this section or the application thereof to 37 any person or circumstance shall be held invalid, the remainder of this 38 section and the application of such provision to other persons or 39 circumstances shall not be affected thereby. 40 § 2. This act shall take effect immediately and shall expire on 41 September 1, 2025, when upon such date the provisions of this act shall 42 be deemed repealed.