New York State Assembly

 
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A10302 Summary:

A10302 Actions:

A10302 Committee Votes:

Committee:WAYS AND MEANS   Chair:Farrell      
DATE:06/06/2016AYE/NAY:25/7  Action: Favorable refer to committee Rules        
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
Excused
Perry
Excused
Malliotakis
Nay
Colton
Aye
Walter
Aye
Cook
Aye
Cahill
Aye
Aubry
Aye
Hooper
Aye
Thiele
Aye
Wright
Excused
Cusick
Nay
Ortiz
Aye
Benedetto
Aye
Markey
Aye
Moya
Aye
Weprin
Aye
Rodriguez
Aye
Ramos
Aye
Braunstein
Aye

Committee:RULES   Chair:Heastie      
DATE:06/08/2016AYE/NAY:29/0  Action: Favorable         
Heastie
Aye
Kolb
Aye
Gottfried
Aye
Tedisco
Aye
Lentol
Aye
Oaks
Aye
Farrell
Aye
Butler
Aye
Gantt
Aye
Crouch
Aye
Nolan
Excused
Finch
Aye
Weinstein
Aye
Barclay
Aye
Hooper
Aye
Raia
Aye
Ortiz
Aye
Duprey
Aye
Pretlow
Aye
Cook
Aye
Glick
Aye
Morelle
Aye
Aubry
Aye
Englebright
Aye
Wright
Aye
Dinowitz
Aye
Colton
Aye
Magnarelli
Aye
Perry
Aye
Markey
Aye

A10302 Floor Votes:

A10302 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10302
 
                   IN ASSEMBLY
 
                                      May 20, 2016
                                       ___________
 
        Introduced  by M. of A. BARRETT -- read once and referred to the Commit-
          tee on Ways and Means
 
        AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
          Hudson  to  impose hotel and motel taxes; 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-dd to
     2  read as follows:
     3    § 1202-dd. Hotel or motel taxes in the city of  Hudson.  (1)  Notwith-
     4  standing  any  other  provisions  of  law  to  the contrary, the city of
     5  Hudson, Columbia county, is hereby authorized and empowered to adopt and
     6  amend local laws imposing in such city a tax, in addition to  any  other
     7  tax authorized and imposed pursuant to this article such as the legisla-
     8  ture  has  or  would have the power and authority to impose upon persons
     9  occupying hotel or motel rooms in such city. For the  purposes  of  this
    10  section, the term "hotel" or "motel" shall mean and include any facility
    11  or  building  or portion thereof providing lodging on an overnight basis
    12  and shall include facilities designated and commonly known as  "bed  and
    13  breakfast"  and  "tourist" facilities.   The rates of such tax shall not
    14  exceed four percent of the per diem rental rate for each room,  provided
    15  however,  that  such tax shall not be applicable to a permanent resident
    16  of a hotel or motel. For the purposes of this section the  term  "perma-
    17  nent  resident"  shall  mean  a  person occupying any room or rooms in a
    18  hotel or motel for at least thirty consecutive days.
    19    (2) Such tax may be collected and administered  by  the  chief  fiscal
    20  officer  of the city of Hudson by such means and in such manner as other
    21  taxes which are now collected and administered by such  officers  or  as
    22  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 city of Hudson
    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.
                                                                   LBD15119-03-6
        A. 10302                            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 city, 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 article:
    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 or regulation
    44  shall be first deposited and there is filed an undertaking, issued by  a
    45  surety  company  authorized  to  transact  business  in  this  state and
    46  approved by the superintendent of financial services of this state as to
    47  solvency and responsibility, in such amount as a justice of the  supreme
    48  court  shall  approve to the effect that if such proceeding be dismissed
    49  or the tax confirmed the petitioner will pay all costs and charges which
    50  may accrue in the prosecution 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, interest 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. 10302                            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 city of Hudson and
    22  shall be credited to and deposited in the general fund of the city.  The
    23  city shall be authorized to retain the necessary revenue  to  defer  the
    24  expense  of  the  city in administering such tax and the balance of such
    25  revenues shall be allocated to the promotion of tourism in the  city  of
    26  Hudson or used for other lawful purpose as set out in such local law.
    27    (10)  If  any  provision of this section or the application thereof to
    28  any person or circumstance shall be held invalid, the remainder of  this
    29  section  and  the  application  of  such  provision  to other persons or
    30  circumstances shall not be affected thereby.
    31    (11) Each enactment of such local law may provide for  the  imposition
    32  of  a hotel or motel tax for a period of time no longer than three years
    33  from the date of its enactment. Nothing in this section  shall  prohibit
    34  the  adoption and enactment of local laws, pursuant to the provisions of
    35  this section, upon the expiration of any other local law adopted  pursu-
    36  ant to this section.
    37    §  2.  This  act shall take effect immediately and shall expire and be
    38  deemed repealed December 1, 2019.