New York State Assembly

 
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A10205 Summary:

A10205 Actions:

A10205 Committee Votes:

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:05/31/2022AYE/NAY:31/3  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Aye
Glick
Aye
Fitzpatrick
Nay
Nolan
Aye
Hawley
Aye
Pretlow
Aye
Montesano
Nay
Colton
Aye
Blankenbush
Aye
Cook
Aye
Norris
Aye
Cahill
Aye
Brabenec
Aye
Aubry
Aye
Palmesano
Aye
Cusick
Excused
Byrne
Nay
Benedetto
Aye
Ashby
Aye
Weprin
Aye
Ramos
Aye
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

Committee:RULES   Chair:Gottfried      
DATE:06/01/2022AYE/NAY:27/1  Action: Favorable         
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
Aye
Davila
Excused
Hyndman
Aye

A10205 Floor Votes:

A10205 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10205
 
                   IN ASSEMBLY
 
                                       May 6, 2022
                                       ___________
 
        Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Galef) --
          read once and referred to the Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation to permitting  the  village  of
          Cold  Spring  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-hh to
     2  read as follows:
     3    § 1202-hh. Hotel or motel taxes in the village  of  Cold  Spring.  (1)
     4  Notwithstanding any other provisions of law to the contrary, the village
     5  of  Cold  Spring,  in  the  county  of  Putnam, is hereby authorized and
     6  empowered to adopt and amend local laws imposing in such village a  tax,
     7  in  addition  to  any  other tax authorized and imposed pursuant to this
     8  article such as the legislature has or would have the power and authori-
     9  ty to impose upon  persons  occupying  hotel  or  motel  rooms  in  such
    10  village.   For the purposes of this section, the term "hotel" or "motel"
    11  shall mean and include any facility consisting  of  rentable  units  and
    12  providing  lodging on an overnight basis and shall include those facili-
    13  ties designated and commonly known as "bed and breakfast" and  "tourist"
    14  facilities.  The  rates of such tax shall not exceed five percent of the
    15  per diem rental rate for each room,  provided  however,  that  such  tax
    16  shall not be applicable to a permanent resident of a hotel or motel. For
    17  the  purposes of this section the term "permanent resident" shall mean a
    18  person occupying any room or rooms in a hotel  or  motel  for  at  least
    19  ninety consecutive days.
    20    (2)  Such  tax  may  be collected and administered by the chief fiscal
    21  officer of the village of Cold Spring by such means and in  such  manner
    22  as  other taxes which are now collected and administered by such officer
    23  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-
    26  pied  or  to  the  person entitled to be paid the rent or charge for the
    27  hotel or motel room occupied for and on account of the village  of  Cold
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15647-01-2
        A. 10205                            2
 
     1  Spring  imposing  the  tax  and that such owner or person entitled to be
     2  paid the rent or charge shall be liable for the collection  and  payment
     3  of  the  tax; and that such owner or person entitled to be paid the rent
     4  or  charge  shall  have  the same right in respect to collecting the tax
     5  from the person occupying the hotel or motel  room,  or  in  respect  to
     6  nonpayment  of  the tax by the person occupying the hotel or motel room,
     7  as if the tax were a part of the rent or charge and payable at the  same
     8  time  as  the  rent  or charge; provided, however, that the chief fiscal
     9  officer of the village, specified in such local law, shall be joined  as
    10  a  party  in  any action or proceeding brought to collect the tax by the
    11  owner or by the person entitled to be paid the rent or charge.
    12    (4) Such local laws may provide for the  filing  of  returns  and  the
    13  payment  of  the tax on a monthly basis or on the basis of any longer or
    14  shorter period of time.
    15    (5) This section shall not authorize the imposition of such  tax  upon
    16  any  transaction,  by  or  with  any of the following in accordance with
    17  section twelve hundred thirty of this article:
    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;
    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    (6) Any final determination of the amount of any tax payable hereunder
    36  shall be reviewable for error, illegality or unconstitutionality or  any
    37  other  reason  whatsoever by a proceeding under article seventy-eight of
    38  the civil practice law and rules if application therefor is made to  the
    39  supreme  court within thirty days after the giving of the notice of such
    40  final determination, provided, however, that any such  proceeding  under
    41  article  seventy-eight  of the civil practice law and rules shall not be
    42  instituted unless:
    43    a. The amount of any tax sought to be reviewed, with such interest and
    44  penalties thereon as may be provided for by local  law  shall  be  first
    45  deposited  and there is filed an undertaking, issued by a surety company
    46  authorized to transact business in this state and approved by the super-
    47  intendent of insurance of this state as to solvency and  responsibility,
    48  in  such  amount  as a justice of the supreme court shall approve to the
    49  effect that if such proceeding be dismissed or  the  tax  confirmed  the
    50  petitioner will pay all costs and charges which may accrue in the prose-
    51  cution of such proceeding; or
    52    b.  At  the  option of the petitioner such undertaking may be in a sum
    53  sufficient to cover the taxes, interests and penalties  stated  in  such
    54  determination  plus the costs and charges which may accrue against it in
    55  the prosecution of the proceeding, in which event the  petitioner  shall
        A. 10205                            3

     1  not  be required to pay such taxes, interest or penalties as a condition
     2  precedent to the application.
     3    (7) Where any tax imposed hereunder shall have been erroneously, ille-
     4  gally  or  unconstitutionally  collected  and application for the refund
     5  thereof duly made to the proper fiscal officer  or  officers,  and  such
     6  officer or officers shall have made a determination denying such refund,
     7  such  determination  shall  be  reviewable by a proceeding under article
     8  seventy-eight of the civil practice law and  rules,  provided,  however,
     9  that  such  proceeding is instituted within thirty days after the giving
    10  of the notice of such denial, that a final determination of tax due  was
    11  not  previously  made,  and that an undertaking is filed with the proper
    12  fiscal officer or officers in such amount and with such  sureties  as  a
    13  justice  of  the  supreme court shall approve to the effect that if such
    14  proceeding be dismissed or the tax confirmed, the  petitioner  will  pay
    15  all  costs  and  charges  which  may  accrue  in the prosecution of such
    16  proceeding.
    17    (8) Except in the case of a wilfully false or fraudulent  return  with
    18  intent  to  evade the tax, no assessment of additional tax shall be made
    19  after the expiration of more than three  years  from  the  date  of  the
    20  filing  of  a  return,  provided, however, that where no return has been
    21  filed as provided by law the tax may be assessed at any time.
    22    (9) All revenues resulting from the imposition of the  tax  under  the
    23  local laws shall be paid into the treasury of the village of Cold Spring
    24  and  shall  be  credited  to  and  deposited  in the general fund of the
    25  village. Such revenues may be used for any lawful purpose.
    26    (10) If any provision of this section or the  application  thereof  to
    27  any  person or circumstance shall be held invalid, the remainder of this
    28  section and the application  of  such  provision  to  other  persons  or
    29  circumstances shall not be affected thereby.
    30    §  2.  This  act shall take effect immediately and shall expire and be
    31  deemed repealed 3 years after such date.