New York State Assembly

 
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A10415 Summary:

A10415 Actions:

A10415 Committee Votes:

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:07/17/2020AYE/NAY:26/6  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Aye
Lentol
Aye
Crouch
Nay
Schimminger
Excused
Fitzpatrick
Nay
Glick
Aye
Hawley
Aye
Nolan
Aye
Malliotakis
Nay
Pretlow
Aye
Montesano
Aye
Perry
Aye
Blankenbush
Nay
Colton
Aye
Palmesano
Aye
Cook
Aye
Norris
Aye
Cahill
Aye
Brabenec
Aye
Aubry
Aye
Cusick
Nay
Ortiz
Excused
Benedetto
Aye
Weprin
Aye
Rodriguez
Aye
Ramos
Aye
Braunstein
Aye
McDonald
Aye
Rozic
Aye
Simotas
Aye
Dinowitz
Aye
Miller
Nay
Joyner
Aye

Committee:RULES   Chair:Heastie      
DATE:07/21/2020AYE/NAY:26/0  Action: Favorable         
Heastie
Excused
Barclay
Aye
Gottfried
Aye
Crouch
Aye
Lentol
Aye
Finch
Excused
Nolan
Aye
Hawley
Aye
Weinstein
Aye
Giglio
Aye
Ortiz
Excused
Malliotakis
Aye
Pretlow
Aye
Blankenbush
Aye
Cook
Excused
Norris
Aye
Glick
Aye
Aubry
Aye
Englebright
Aye
Dinowitz
Aye
Colton
Aye
Magnarelli
Aye
Perry
Aye
Paulin
Aye
Peoples-Stokes
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Zebrowski
Aye
Thiele
Aye

A10415 Floor Votes:

A10415 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10415
 
                   IN ASSEMBLY
 
                                      May 11, 2020
                                       ___________
 
        Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Lifton) --
          read once and referred to the Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
          Ithaca to establish hotel and motel taxes
 
          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-gg  to
     2  read as follows:
     3    §  1202-gg.  Hotel or motel taxes in the city of Ithaca.  (1) Notwith-
     4  standing any other provisions of law to the contrary, the city of  Itha-
     5  ca,    Tompkins  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  providing  lodging on an overnight basis and shall include those facili-
    12  ties designated and commonly known as "bed and breakfast" and  "tourist"
    13  facilities.
    14    The  rates  of  such tax shall not exceed five percent of the per diem
    15  rental rate for each room, provided however, that such tax shall not  be
    16  applicable  to  a  permanent  resident  of  a  hotel or motel.   For the
    17  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  thirty consecutive days.
    20    (2) Such tax may be collected and administered  by  the  chief  fiscal
    21  officer  of the city of Ithaca by such means and in such manner as other
    22  taxes which are now collected and administered by  such  officer  or  as
    23  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 city of Ithaca
    28  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.
                                                                   LBD15769-02-0
        A. 10415                            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 pursuant
    35  to this section shall be reviewable for error, illegality or unconstitu-
    36  tionality or any other reason whatsoever by a proceeding  under  article
    37  seventy-eight  of the civil practice law and rules if application there-
    38  for is made to the supreme court within thirty days after the giving  of
    39  the notice of such final determination, provided, however, that any such
    40  proceeding  under  article  seventy-eight  of the civil practice law and
    41  rules shall not be 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, 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. 10415                            3
 
     1    (7) Where any tax imposed pursuant to this  section  shall  have  been
     2  erroneously,  illegally  or unconstitutionally collected and application
     3  for the refund thereof duly made to the proper fiscal officer  or  offi-
     4  cers, and such officer or officers shall have made a determination deny-
     5  ing  such refund, such determination shall be reviewable by a proceeding
     6  under article  seventy-eight  of  the  civil  practice  law  and  rules,
     7  provided, however, that such proceeding is instituted within thirty days
     8  after  the  giving  of  the notice of such denial, that a final determi-
     9  nation of tax due was not previously made, and that  an  undertaking  is
    10  filed with the proper fiscal officer or officers in such amount and with
    11  such  sureties  as  a  justice of the supreme court shall approve to the
    12  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    13  petitioner will pay all costs and charges which may accrue in the prose-
    14  cution of such 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  Ithaca  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, in an amount
    24  not to exceed four percent of the total revenue, to defer the expense of
    25  the city in administering such tax and  the  balance  of  such  revenues
    26  shall  be allocated to the construction, promotion, maintenance, capital
    27  improvements, and operations of a conference center in the city of Itha-
    28  ca and other directly related and supporting activities,  including  all
    29  financial  costs  and  obligations  incurred  by the city related to the
    30  creation of such conference center.
    31    (10) If any provision of this section or the  application  thereof  to
    32  any  person or circumstance shall be held invalid, the remainder of this
    33  section and the application  of  such  provision  to  other  persons  or
    34  circumstances shall not be affected thereby.
    35    (11)  Each  enactment of such local law may provide for the imposition
    36  of a hotel or motel tax for a period of time no longer than three  years
    37  from  the effective date of its enactment. Nothing in this section shall
    38  prohibit the adoption and enactment  of  local  laws,  pursuant  to  the
    39  provisions  of  this section, upon the expiration of any other local law
    40  adopted pursuant to this section.
    41    § 2. This act shall take effect immediately.