New York State Assembly

 
•  Summary 
 
•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 
 
•  LFIN 
 
•  Chamber Video/Transcript 

A10904 Summary:

A10904 Actions:

A10904 Committee Votes:

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:06/18/2018AYE/NAY:21/12  Action: Favorable refer to committee Codes        
Weinstein
Aye
Oaks
Nay
Lentol
Aye
Crouch
Aye
Schimminger
Aye
Barclay
Nay
Gantt
Excused
Fitzpatrick
Nay
Glick
Aye
Hawley
Nay
Nolan
Aye
Malliotakis
Nay
Pretlow
Aye
Walter
Nay
Perry
Aye
Montesano
Nay
Colton
Aye
Curran
Nay
Cook
Aye
Ra
Nay
Cahill
Aye
Aubry
Aye
Hooper
Excused
Thiele
Nay
Cusick
Nay
Ortiz
Aye
Benedetto
Aye
Weprin
Aye
Rodriguez
Aye
Ramos
Nay
Braunstein
Aye
McDonald
Aye
Rozic
Aye
Peoples-Stokes
Aye
Simotas
Aye

Committee:CODES   Chair:Lentol      
DATE:06/19/2018AYE/NAY:14/6  Action: Favorable refer to committee Rules        
Lentol
Aye
Curran
Nay
Schimminger
Aye
Giglio
Nay
Pretlow
Aye
Montesano
Nay
Cook
Aye
Morinello
Nay
Cymbrowitz
Aye
Palumbo
Nay
Titus
Absent
Garbarino
Nay
O'Donnell
Absent
Lavine
Aye
Perry
Aye
Zebrowski
Aye
Abinanti
Aye
Weprin
Aye
Mosley
Aye
Hevesi
Aye
Fahy
Aye
Seawright
Aye

Committee:RULES   Chair:Gottfried      
DATE:06/20/2018AYE/NAY:27/0  Action: Favorable         
Heastie
Excused
Kolb
Aye
Gottfried
Aye
Oaks
Aye
Lentol
Aye
Butler
Aye
Gantt
Excused
Crouch
Aye
Nolan
Aye
Finch
Aye
Weinstein
Aye
Barclay
Aye
Hooper
Aye
Raia
Aye
Ortiz
Aye
Hawley
Aye
Pretlow
Aye
Cook
Aye
Glick
Aye
Morelle
Aye
Aubry
Aye
Englebright
Aye
Dinowitz
Aye
Colton
Aye
Magnarelli
Aye
Perry
Excused
Galef
Aye
Paulin
Aye
Titus
Excused
Peoples-Stokes
Aye
Benedetto
Aye

A10904 Floor Votes:

A10904 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10904
 
                   IN ASSEMBLY
 
                                      May 29, 2018
                                       ___________
 
        Introduced by M. of A. HUNTER -- read once and referred to the Committee
          on Ways and Means
 
        AN  ACT  to amend the tax law, in relation to the imposition of an occu-
          pancy tax in the town of DeWitt; 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-ff  to
     2  read as follows:
     3    §  1202-ff.  Occupancy  tax in the town of DeWitt. (1) Notwithstanding
     4  any other provision of law to the contrary, the town of DeWitt,  in  the
     5  county  of  Onondaga,  is  hereby  authorized and empowered to adopt and
     6  amend local laws imposing in such town a tax, in addition to  any  other
     7  tax  authorized and imposed pursuant to this article, such as the legis-
     8  lature has or would have the power and authority to impose upon  persons
     9  occupying  any  room  for  hire  in  any hotel. For the purposes of this
    10  section, the term "hotel" shall mean a building or portion of  it  which
    11  is  regularly  used and kept open as such for the lodging of guests. The
    12  term "hotel" includes an apartment hotel, a motel or a  boarding  house,
    13  whether  or  not meals are served. The rate of such tax shall not exceed
    14  two and three quarters (2.75) percent of the per diem  rental  rate  for
    15  each room whether such room is rented on a daily or longer basis.
    16    (2)  Such  taxes may be collected and administered by the chief fiscal
    17  officer of the town of DeWitt 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  town of DeWitt imposing the tax and that such owner or
    27  person entitled to be paid the rent or charge shall be  liable  for  the
    28  collection  and  payment of the tax; and that such owner or person enti-
    29  tled to be paid the rent or charge shall have the same right in  respect
    30  to collecting the tax from the person occupying the room for hire in the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15302-02-8
        A. 10904                            2
 
     1  tourist  home,  inn, club, hotel, motel or other similar place of public
     2  accommodation, or in respect to nonpayment of  the  tax  by  the  person
     3  occupying the room for hire in the tourist home, inn, club, hotel, motel
     4  or similar place of public accommodation, as if the taxes were a part of
     5  the  rent  or charge and payable at the same time as the rent or charge;
     6  provided, however, that the chief fiscal officer of the town,  specified
     7  in such local laws, shall be joined as a party in any action or proceed-
     8  ing brought to collect the tax by the owner or by the person entitled to
     9  be paid the rent or charge.
    10    (4)  Such  local  laws  may  provide for the filing of returns and the
    11  payment of the taxes on a monthly basis or on the basis of any longer or
    12  shorter period of time.
    13    (5) This section shall not authorize the imposition of such  tax  upon
    14  any of the following:
    15    a.  The  state  of  New  York,  or any public corporation (including a
    16  public corporation created pursuant to agreement or compact with another
    17  state or the dominion of Canada), improvement district  or  other  poli-
    18  tical subdivision of the state;
    19    b.  The  United  States of America, insofar as it is immune from taxa-
    20  tion; or
    21    c. Any corporation or association, or trust, or community chest,  fund
    22  or foundation organized and operated exclusively for religious, charita-
    23  ble  or  educational purposes, or for the prevention of cruelty to chil-
    24  dren or animals, and no part of the net earnings of which inures to  the
    25  benefit of any private shareholder or individual and no substantial part
    26  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    27  attempting to influence legislation; provided, however, that nothing  in
    28  this  paragraph  shall  include an organization operated for the primary
    29  purpose of carrying on a trade or business for profit,  whether  or  not
    30  all of its profits are payable to one or more organizations described in
    31  this paragraph.
    32    d.  A permanent resident of a hotel or motel. For the purposes of this
    33  section, the term "permanent resident" shall mean a natural person occu-
    34  pying any room or rooms in a hotel or motel for at least thirty  consec-
    35  utive days.
    36    (6) Any final determination of the amount of any tax payable hereunder
    37  shall  be reviewable for error, illegality or unconstitutionality or any
    38  other reason whatsoever by a proceeding under article  seventy-eight  of
    39  the  civil practice law and rules if application therefor is made to the
    40  supreme court within thirty days after the  giving  of  notice  of  such
    41  final  determination,  provided, however, that any such proceeding under
    42  article seventy-eight of the civil practice law and rules shall  not  be
    43  instituted unless:
    44    a. The amount of any tax sought to be reviewed, with such interest and
    45  penalties  thereon  as  may be provided for by local laws or regulations
    46  shall be first deposited and there shall be filed an undertaking, issued
    47  by a surety company authorized to transact business in  this  state  and
    48  approved by the superintendent of financial services of this state as to
    49  solvency  and responsibility, in such amount as a justice of the supreme
    50  court shall approve to the effect that if such proceeding  be  dismissed
    51  or the tax confirmed the petitioner will pay all costs and charges which
    52  may accrue in the prosecution of such proceeding; or
    53    b.  At  the option of the petitioner, such undertaking may be in a sum
    54  sufficient to cover the taxes, interests and penalties  stated  in  such
    55  determination  plus the costs and charges which may accrue against it in
    56  the prosecution of the proceeding, in which event the  petitioner  shall
        A. 10904                            3
 
     1  not  be required to pay such taxes, interest or penalties as a condition
     2  precedent to the application.
     3    (7)  Where  any  taxes  imposed hereunder shall have been erroneously,
     4  illegally or unconstitutionally collected and application for the refund
     5  therefor 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 taxes 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 willfully 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 town of DeWitt, and
    24  shall be credited to and deposited in the general fund of the  town  but
    25  will  be  attributed  to  specific  line items in the annual DeWitt town
    26  budget dedicated to the town's Willis Carrier Park and  tourism  infras-
    27  tructure  improvements  promoting  tourism  and increases in hotel/motel
    28  industry room occupancy, and that such funds may thereafter be allocated
    29  and utilized for the aforesaid purposes of paying for the  construction,
    30  re-construction,  maintenance,  upkeep,  and  operations  of the town of
    31  DeWitt Willis Carrier Park, the construction,  re-construction,  mainte-
    32  nance,  upkeep, and operations of any appurtenant facilities or services
    33  thereto, the payment or re-payment of any bond,  loan,  note,  or  other
    34  financing  instrument,  the  debt associated with which was incurred for
    35  the construction, re-construction, maintenance, upkeep, and operation of
    36  the  said  Park,  appurtenant  facilities,   and   services,   and   the
    37  construction, re-construction, maintenance or upkeep of town infrastruc-
    38  ture  and  services  utilized  in  connection  with  the tourism and the
    39  hotel/motel industry within the town  of  DeWitt  ("tourism  infrastruc-
    40  ture"). Not less than thirty percent of the revenues from the imposition
    41  of  the  tax  shall be allocated and utilized for tourism infrastructure
    42  and services within the town of Dewitt.
    43    (10) Each enactment of such a local law may provide for the imposition
    44  of a hotel or motel tax for a period of time no longer than three  years
    45  from  the date of its enactment.  Nothing in this section shall prohibit
    46  the adoption and enactment of local laws, pursuant to the provisions  of
    47  this  section, upon the expiration of any other local law adopted pursu-
    48  ant to this section.
    49    (11) If any provision of this section or the  application  thereof  to
    50  any  person or circumstance shall be held invalid, the remainder of this
    51  section and the application  of  such  provision  to  other  persons  or
    52  circumstances shall not be affected thereby.
    53    §  2.  This  act shall take effect immediately and shall expire and be
    54  deemed repealed September 1, 2021.