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S02622 Summary:

S02622 Actions:

S02622 Committee Votes:

S02622 Floor Votes:

S02622 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 2622                                                  A. 2853
 
                               2019-2020 Regular Sessions
 
                SENATE - ASSEMBLY
 
                                    January 28, 2019
                                       ___________
 
        IN SENATE -- Introduced by Sen. BRESLIN -- read twice and ordered print-
          ed,  and  when  printed  to  be committed to the Committee on Investi-
          gations and Government Operations
 
        IN ASSEMBLY -- Introduced by M. of A. McDONALD -- 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 Troy
          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-ff  to
     2  read as follows:
     3    § 1202-ff. Hotel or motel taxes in the city of Troy. (1) Notwithstand-
     4  ing any other provisions of law to the contrary, the city of Troy, Rens-
     5  selaer  county,  is  hereby  authorized and empowered to adopt and amend
     6  local laws imposing in such city a tax, in addition  to  any  other  tax
     7  authorized  and imposed pursuant to this article such as the legislature
     8  has or would have the power and authority to impose upon persons occupy-
     9  ing hotel or motel rooms in such city. For the purposes of this section,
    10  the term "hotel" or "motel" shall  mean  and  include  any  facility  or
    11  building  or portion thereof providing lodging on an overnight basis and
    12  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 Troy by such means and in such manner as other
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05922-01-9
        S. 2622                             2                            A. 2853
 
     1  taxes which are now collected and administered by such  officers  or  as
     2  otherwise may be provided by such local law.
     3    (3)  Such local laws may provide that any tax imposed shall be paid by
     4  the person liable therefor to the owner of the hotel or motel room occu-
     5  pied or to the person entitled to be paid the rent  or  charge  for  the
     6  hotel  or  motel  room  occupied  for and on account of the city of Troy
     7  imposing the tax and that such owner or person entitled to be  paid  the
     8  rent  or  charge  shall  be liable for the collection and payment of the
     9  tax; and that such owner or person entitled  to  be  paid  the  rent  or
    10  charge  shall  have the same right in respect to collecting the tax from
    11  the person occupying the hotel or motel room, or in respect  to  nonpay-
    12  ment  of  the tax by the person occupying the hotel or motel room, as if
    13  the tax were a part of the rent or charge and payable at the  same  time
    14  as  the rent or charge; provided, however, that the chief fiscal officer
    15  of the city, specified in such local law, shall be joined as a party  in
    16  any  action  or proceeding brought to collect the tax by the owner or by
    17  the person entitled to be paid the rent or charge.
    18    (4) Such local laws may provide for the  filing  of  returns  and  the
    19  payment  of  the tax on a monthly basis or on the basis of any longer or
    20  shorter period of time.
    21    (5) This section shall not authorize the imposition of such  tax  upon
    22  any  transaction,  by  or  with  any of the following in accordance with
    23  section twelve hundred thirty of this article:
    24    a. The state of New York,  or  any  public  corporation  (including  a
    25  public corporation created pursuant to agreement or compact with another
    26  state  or  the  Dominion of Canada), improvement district or other poli-
    27  tical subdivision of the state;
    28    b. The United States of America, insofar as it is  immune  from  taxa-
    29  tion;
    30    c.  Any corporation or association, or trust, or community chest, fund
    31  or foundation organized and operated exclusively for religious, charita-
    32  ble or educational purposes, or for the prevention of cruelty  to  chil-
    33  dren  or animals, and no part of the net earnings of which inures to the
    34  benefit of any private shareholder or individual and no substantial part
    35  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    36  attempting  to influence legislation; provided, however, that nothing in
    37  this paragraph shall include an organization operated  for  the  primary
    38  purpose  of  carrying  on a trade or business for profit, whether or not
    39  all of its profits are payable to one or more organizations described in
    40  this paragraph.
    41    (6) Any final determination of the amount of any tax pursuant to  this
    42  section shall be reviewable for error, illegality or unconstitutionality
    43  or  any  other  reason whatsoever by a proceeding under article seventy-
    44  eight of the civil practice law and rules  if  application  therefor  is
    45  made  to  the  supreme  court within thirty days after the giving of the
    46  notice of such final determination, provided,  however,  that  any  such
    47  proceeding  under  article  seventy-eight  of the civil practice law and
    48  rules shall not be instituted unless:
    49    a. The amount of any tax sought to be reviewed, with such interest and
    50  penalties thereon as may be provided for  by  local  law  or  regulation
    51  shall  be first deposited and there is filed an undertaking, issued by a
    52  surety company  authorized  to  transact  business  in  this  state  and
    53  approved by the superintendent of financial services of this state as to
    54  solvency  and responsibility, in such amount as a justice of the supreme
    55  court shall approve to the effect that if such proceeding  be  dismissed
        S. 2622                             3                            A. 2853
 
     1  or the tax confirmed the petitioner will pay all costs and charges which
     2  may accrue in the prosecution of such proceeding; or
     3    b.  At  the  option of the petitioner such undertaking may be in a sum
     4  sufficient to cover the taxes, interest and  penalties  stated  in  such
     5  determination  plus the costs and charges which may accrue against it in
     6  the prosecution of the proceeding, in which event the  petitioner  shall
     7  not  be required to pay such taxes, interest or penalties as a condition
     8  precedent to the application.
     9    (7) Where any tax imposed pursuant to this  section  shall  have  been
    10  erroneously,  illegally  or unconstitutionally collected and application
    11  for the refund thereof duly made to the proper fiscal officer  or  offi-
    12  cers, and such officer or officers shall have made a determination deny-
    13  ing  such refund, such determination shall be reviewable by a proceeding
    14  under article  seventy-eight  of  the  civil  practice  law  and  rules,
    15  provided, however, that such proceeding is instituted within thirty days
    16  after  the  giving  of  the notice of such denial, that a final determi-
    17  nation of tax due was not previously made, and that  an  undertaking  is
    18  filed with the proper fiscal officer or officers in such amount and with
    19  such  sureties  as  a  justice of the supreme court shall approve to the
    20  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    21  petitioner will pay all costs and charges which may accrue in the prose-
    22  cution of such proceeding.
    23    (8)  Except  in the case of a wilfully false or fraudulent return with
    24  intent to evade the tax, no assessment of additional tax shall  be  made
    25  after  the  expiration  of  more  than  three years from the date of the
    26  filing of a return, provided, however, that where  no  return  has  been
    27  filed as provided by law the tax may be assessed at any time.
    28    (9)  All  revenues  resulting from the imposition of the tax under the
    29  local laws shall be paid into the treasury of the city of Troy and shall
    30  be credited to and deposited in the general fund of the city.  The  city
    31  shall be authorized to retain the necessary revenue to defer the expense
    32  of  the  city in administering such tax and the balance of such revenues
    33  shall be allocated to the promotion of tourism in the city  of  Troy  or
    34  used for other lawful purpose as set out in such local law.
    35    (10)  If  any  provision of this section or the application thereof to
    36  any person or circumstance shall be held invalid, the remainder of  this
    37  section  and  the  application  of  such  provision  to other persons or
    38  circumstances shall not be affected thereby.
    39    (11) Each enactment of such local law may provide for  the  imposition
    40  of  a hotel or motel tax for a period of time no longer than three years
    41  from the effective date of its enactment. Nothing in this section  shall
    42  prohibit  the  adoption  and  enactment  of  local laws, pursuant to the
    43  provisions of this section, upon the expiration of any other  local  law
    44  adopted pursuant to this section.
    45    §  2.  This  act shall take effect immediately and shall expire and be
    46  deemed repealed on September 1, 2022.