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S03444 Summary:

S03444 Actions:

S03444 Committee Votes:

S03444 Floor Votes:

S03444 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         3444--A
            Cal. No. 894
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                    January 31, 2023
                                       ___________
 
        Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations -- reported favorably from said committee, ordered  to
          first  and  second  report,  ordered  to  a third reading, amended and
          ordered reprinted, retaining its place in the order of third reading
 
        AN ACT to amend the tax law, in relation to authorizing Wayne county  to
          impose  a hotel, motel or seasonal rental occupancy 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-ii to
     2  read as follows:
     3    § 1202-ii. Hotel, motel or seasonal rental occupancy  taxes  in  Wayne
     4  county.  (1) Notwithstanding any other provision of law to the contrary,
     5  the  county  of  Wayne  is  hereby authorized and empowered to adopt and
     6  amend local laws imposing in such county 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 hotel or motel rooms or seasonal  rental  properties  in  such
    10  county.  For  the  purposes of this section, the term "hotel" or "motel"
    11  shall mean and include any facility providing lodging  on  an  overnight
    12  basis  and  shall include those facilities designated and commonly known
    13  as "bed and breakfast" and "tourist" facilities.    The  term  "seasonal
    14  rental"  shall  mean  any rental unit, including hotels, motels, cabins,
    15  condominiums, single-family homes,  duplexes  or  multifamily  dwellings
    16  which  are rented or available to be rented only during the period March
    17  first to December first.
    18    The rates of such tax shall not exceed five percent of  the  per  diem
    19  rental  rate for each room provided, however, that such tax shall not be
    20  applicable to a permanent resident of a hotel or motel. For the purposes
    21  of this section, the term "permanent resident" shall mean a person occu-
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05053-03-3
        S. 3444--A                          2
 
     1  pying any room or rooms in a hotel or motel for at least thirty  consec-
     2  utive days.
     3    (2)  Such  tax  may  be collected and administered by the Wayne county
     4  legislature, or other fiscal officers of Wayne county by such means  and
     5  in  such  manner as other taxes which are now collected and administered
     6  by such officers or as otherwise may be provided by such local law.
     7    (3) Such local laws may provide that any tax imposed shall be paid  by
     8  the  person  liable  therefor to the owner of the hotel or motel room or
     9  seasonal rental property occupied or to the person entitled to  be  paid
    10  the  rent or charge for the hotel or motel room or seasonal rental prop-
    11  erty occupied for and on account of the county of Wayne imposing the tax
    12  and that such owner or person entitled to be paid  the  rent  or  charge
    13  shall be liable for the collection and payment of the tax; and that such
    14  owner  or  person  entitled to be paid the rent or charge shall have the
    15  same right in respect to collecting the tax from  the  person  occupying
    16  the  hotel  or  motel room or seasonal rental property, or in respect to
    17  nonpayment of the tax by the person occupying the hotel or motel room or
    18  seasonal rental property, as if the tax were  a  part  of  the  rent  or
    19  charge  and  payable  at  the same time as the rent or charge; provided,
    20  however, that the Wayne county treasurer, specified in such  local  law,
    21  shall  be  joined  as  a  party  in  any action or proceeding brought to
    22  collect the tax by the owner or by the person entitled to  be  paid  the
    23  rent or charge.
    24    (4)  Such  local  laws  may  provide for the filing of returns and the
    25  payment of the tax on a monthly basis or on the basis of any  longer  or
    26  shorter period of time.
    27    (5)  This  section shall not authorize the imposition of such tax upon
    28  any transaction, by or with any of  the  following  in  accordance  with
    29  section twelve hundred thirty of this article:
    30    a.  The  state  of  New  York,  or any public corporation; including a
    31  public corporation created pursuant to agreement or compact with another
    32  state or the Dominion of Canada, improvement district or other political
    33  subdivision of the state;
    34    b. The United States of America, insofar as it is  immune  from  taxa-
    35  tion;
    36    c.  Any corporation or association, or trust, or community chest, fund
    37  or foundation organized and operated exclusively for religious, charita-
    38  ble or educational purposes, or for the prevention of cruelty  to  chil-
    39  dren  or animals, and no part of the net earnings of which inures to the
    40  benefit of any private shareholder or individual and no substantial part
    41  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    42  attempting  to influence legislation; provided, however, that nothing in
    43  this paragraph shall include an organization operated  for  the  primary
    44  purpose  of  carrying  on a trade or business for profit, whether or not
    45  all of its profits are payable to one or more organizations described in
    46  this paragraph.
    47    (6) Any final determination of the amount of any tax payable hereunder
    48  shall be reviewable for error, illegality or unconstitutionality or  any
    49  other  reason  whatsoever by a proceeding under article seventy-eight of
    50  the civil practice law and rules if application therefor is made to  the
    51  supreme  court within thirty days after the giving of the notice of such
    52  final determination, provided, however, that any such  proceeding  under
    53  article  seventy-eight  of the civil practice law and rules shall not be
    54  instituted unless:
    55    a. The amount of any tax sought to be reviewed, with such interest and
    56  penalties thereon as may be provided for  by  local  law  or  regulation
        S. 3444--A                          3
 
     1  shall  be first deposited and there is filed an undertaking, issued by a
     2  surety company authorized to transact business in the state and approved
     3  by the superintendent of financial services of this state as to solvency
     4  and  responsibility,  in  such  amount as a justice of the supreme court
     5  shall approve to the effect that if such proceeding be dismissed or  the
     6  tax  confirmed  the  petitioner will pay all costs and charges which may
     7  accrue in the prosecution of such proceeding; or
     8    b. At the option of the petitioner such undertaking may be  in  a  sum
     9  sufficient  to  cover the taxes, interests, and penalties stated in such
    10  determination plus the costs and charges which may accrue against it  in
    11  the  prosecution  of the proceeding, in which event the petitioner shall
    12  not be required to pay such taxes, interest or penalties as a  condition
    13  precedent to the application.
    14    (7) Where any tax imposed hereunder shall have been erroneously, ille-
    15  gally,  or  unconstitutionally  collected and application for the refund
    16  thereof duly made to the proper fiscal officer  or  officers,  and  such
    17  officer or officers shall have made a determination denying such refund,
    18  such  determination  shall  be  reviewable by a proceeding under article
    19  seventy-eight of the civil practice law and  rules,  provided,  however,
    20  that  such  proceeding is instituted within thirty days after the giving
    21  of the notice of such denial, that a final determination of tax due  was
    22  not  previously  made,  and that an undertaking is filed with the proper
    23  fiscal officer or officers in such amount and with such  sureties  as  a
    24  justice  of  the  supreme court shall approve to the effect that if such
    25  proceeding be dismissed or the tax confirmed, the  petitioner  will  pay
    26  all  costs  and  charges  which  may  accrue  in the prosecution of such
    27  proceeding.
    28    (8) Except in the case of a willfully false or fraudulent return  with
    29  intent  to  evade the tax, no assessment of additional tax shall be made
    30  after the expiration of more than three  years  from  the  date  of  the
    31  filing  of  a  return,  provided, however, that where no return has been
    32  filed as provided by law the tax may be assessed at any time.
    33    (9) All revenues resulting from the imposition of the  tax  under  the
    34  local  laws  shall  be paid into the treasury of the county of Wayne and
    35  shall be credited to and deposited in the general fund  of  the  county,
    36  thereafter to be allocated for tourist and convention development in the
    37  county  of  Wayne and the surrounding tourist region; provided, however,
    38  that such local laws shall provide that the county shall  be  authorized
    39  to  retain  up to a maximum of five percent of such revenue to defer the
    40  necessary expenses of the county in administering such tax. The  revenue
    41  derived  from  the tax, after deducting the amount provided for adminis-
    42  tering such tax, as so authorized by local law,  shall  be  appropriated
    43  annually  by  the county legislature upon adoption of the budget for the
    44  county of Wayne to enhance the general economy of the county  of  Wayne,
    45  its  city,  towns  and  villages, and the general economy of the tourist
    46  region in which the county of Wayne is located, through the promotion of
    47  regional tourism, tourist activities, conventions, trade shows,  special
    48  events,  tourist  attractions  and other directly related and supporting
    49  activities.
    50    (10) If any provision of this section or the  application  thereof  to
    51  any  person or circumstance shall be held invalid, the remainder of this
    52  section and the application  of  such  provision  to  other  persons  or
    53  circumstances shall not be affected thereby.
    54    §  2. This act shall take effect immediately and shall expire December
    55  31, 2025 when upon such date the provisions of this act shall be  deemed
    56  repealed.