New York State Assembly

 
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A09776 Summary:

A09776 Actions:

A09776 Committee Votes:

Committee:WAYS AND MEANS   Chair:Farrell      
DATE:05/24/2016AYE/NAY:25/8  Action: Favorable         
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
Excused
Aubry
Aye
Hooper
Aye
Thiele
Aye
Wright
Aye
Cusick
Nay
Ortiz
Aye
Benedetto
Aye
Markey
Aye
Moya
Aye
Weprin
Aye
Rodriguez
Aye
Ramos
Excused
Braunstein
Aye

A09776 Floor Votes:

A09776 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          9776
 
                   IN ASSEMBLY
 
                                      April 8, 2016
                                       ___________
 
        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-ee  to
     2  read as follows:
     3    §  1202-ee. 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-
    25  pied or to the person entitled to be paid the rent  or  charge  for  the
    26  hotel  or motel room occupied for and on account of the town of Woodbury
    27  imposing the tax and that such owner or person entitled to be  paid  the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14889-01-6
        A. 9776                             2
 
     1  rent  or  charge  shall  be liable for the collection and payment of the
     2  tax; and that such owner or person entitled  to  be  paid  the  rent  or
     3  charge  shall  have the same right in respect to collecting the tax from
     4  the  person  occupying the hotel or motel room, or in respect to nonpay-
     5  ment of the tax by the person occupying the hotel or motel room,  as  if
     6  the  tax  were a part of the rent or charge and payable at the same time
     7  as the rent or charge; provided, however, that the chief fiscal  officer
     8  of  the town, specified in such local law, shall be joined as a party in
     9  any action or proceeding brought to collect the tax by the owner  or  by
    10  the person entitled to be paid the rent or charge.
    11    (4)  Such  local  laws  may  provide for the filing of returns and the
    12  payment of the tax on a monthly basis or on the basis of any  longer  or
    13  shorter period of time.
    14    (5)  This  section shall not authorize the imposition of such tax upon
    15  any transaction, by or with any of  the  following  in  accordance  with
    16  section twelve hundred thirty of this chapter:
    17    a.  The  state  of  New  York,  or any public corporation (including a
    18  public corporation created pursuant to agreement or compact with another
    19  state or the Dominion of Canada), improvement district  or  other  poli-
    20  tical subdivision of the state;
    21    b.  The  United  States of America, insofar as it is immune from taxa-
    22  tion;
    23    c. Any corporation or association, or trust, or community chest,  fund
    24  or foundation organized and operated exclusively for religious, charita-
    25  ble  or  educational purposes, or for the prevention of cruelty to chil-
    26  dren or animals, and no part of the net earnings of which inures to  the
    27  benefit of any private shareholder or individual and no substantial part
    28  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    29  attempting to influence legislation; provided, however, that nothing  in
    30  this  paragraph  shall  include an organization operated for the primary
    31  purpose of carrying on a trade or business for profit,  whether  or  not
    32  all of its profits are payable to one or more organizations described in
    33  this paragraph.
    34    (6) Any final determination of the amount of any tax payable hereunder
    35  shall  be reviewable for error, illegality or unconstitutionality or any
    36  other reason whatsoever by a proceeding under article  seventy-eight  of
    37  the  civil practice law and rules if application therefor is made to the
    38  supreme court within thirty days after the giving of the notice of  such
    39  final  determination,  provided, however, that any such proceeding under
    40  article seventy-eight of the civil practice law and rules shall  not  be
    41  instituted unless:
    42    a. The amount of any tax sought to be reviewed, with such interest and
    43  penalties  thereon  as  may  be provided for by local law shall be first
    44  deposited and there is filed an undertaking, issued by a surety  company
    45  authorized to transact business in this state and approved by the super-
    46  intendent  of insurance of this state as to solvency and responsibility,
    47  in such amount as a justice of the supreme court shall  approve  to  the
    48  effect  that  if  such  proceeding be dismissed or the tax confirmed the
    49  petitioner will pay all costs and charges which may accrue in the prose-
    50  cution of such proceeding; or
    51    b. At the option of the petitioner such undertaking may be  in  a  sum
    52  sufficient  to  cover  the taxes, interests and penalties stated in such
    53  determination plus the costs and charges which may accrue against it  in
    54  the  prosecution  of the proceeding, in which event the petitioner shall
    55  not be required to pay such taxes, interest or penalties as a  condition
    56  precedent to the application.
        A. 9776                             3
 
     1    (7) Where any tax imposed hereunder shall have been erroneously, ille-
     2  gally  or  unconstitutionally  collected  and application for the refund
     3  thereof duly made to the proper fiscal officer  or  officers,  and  such
     4  officer or officers shall have made a determination denying such refund,
     5  such  determination  shall  be  reviewable by a proceeding under article
     6  seventy-eight of the civil practice law and  rules,  provided,  however,
     7  that  such  proceeding is instituted within thirty days after the giving
     8  of the notice of such denial, that a final determination of tax due  was
     9  not  previously  made,  and that an undertaking is filed with the proper
    10  fiscal officer or officers in such amount and with such  sureties  as  a
    11  justice  of  the  supreme court shall approve to the effect that if such
    12  proceeding be dismissed or the tax confirmed, the  petitioner  will  pay
    13  all  costs  and  charges  which  may  accrue  in the prosecution of such
    14  proceeding.
    15    (8) Except in the case of a wilfully false or fraudulent  return  with
    16  intent  to  evade the tax, no assessment of additional tax shall be made
    17  after the expiration of more than three  years  from  the  date  of  the
    18  filing  of  a  return,  provided, however, that where no return has been
    19  filed as provided by law the tax may be assessed at any time.
    20    (9) All revenues resulting from the imposition of the  tax  under  the
    21  local  laws  shall be paid into the treasury of the town of Woodbury and
    22  shall be credited to and deposited in the general fund of the town. Such
    23  revenues may be used for any lawful purpose.
    24    (10) If any provision of this section or the  application  thereof  to
    25  any  person or circumstance shall be held invalid, the remainder of this
    26  section and the application  of  such  provision  to  other  persons  or
    27  circumstances shall not be affected thereby.
    28    §  2.  This  act shall take effect immediately and shall expire and be
    29  deemed repealed 3 years after such date.