STATE OF NEW YORK
________________________________________________________________________
6149--B
2019-2020 Regular Sessions
IN SENATE
May 20, 2019
___________
Introduced by Sen. ANTONACCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to the imposition of an occu-
pancy tax in the town of DeWitt to benefit Willis Carrier Park and
promote tourism; 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.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11460-04-9
S. 6149--B 2
1 (3) Such local laws may provide that any taxes imposed shall be paid
2 by the person liable therefor to the owner of the room for hire in the
3 tourist home, inn, club, hotel, motel or other similar place of public
4 accommodation occupied or to the person entitled to be paid the rent or
5 charge for the room for hire in the tourist home, inn, club, hotel,
6 motel or other similar place of public accommodation occupied for and on
7 account of the town of DeWitt imposing the tax and that such owner or
8 person entitled to be paid the rent or charge shall be liable for the
9 collection and payment of the tax; and that such owner or person enti-
10 tled to be paid the rent or charge shall have the same right in respect
11 to collecting the tax from the person occupying the room for hire in the
12 tourist home, inn, club, hotel, motel or other similar place of public
13 accommodation, or in respect to nonpayment of the tax by the person
14 occupying the room for hire in the tourist home, inn, club, hotel, motel
15 or similar place of public accommodation, as if the taxes were a part of
16 the rent or charge and payable at the same time as the rent or charge;
17 provided, however, that the chief fiscal officer of the town, specified
18 in such local laws, shall be joined as a party in any action or proceed-
19 ing brought to collect the tax by the owner or by the person entitled to
20 be paid the rent or charge.
21 (4) Such local laws may provide for the filing of returns and the
22 payment of the taxes on a monthly basis or on the basis of any longer or
23 shorter period of time.
24 (5) This section shall not authorize the imposition of such tax upon
25 any of the following:
26 a. The state of New York, or any public corporation (including a
27 public corporation created pursuant to agreement or compact with another
28 state or the dominion of Canada), improvement district or other poli-
29 tical subdivision of the state;
30 b. The United States of America, insofar as it is immune from taxa-
31 tion;
32 c. Any corporation or association, or trust, or community chest, fund
33 or foundation organized and operated exclusively for religious, charita-
34 ble or educational purposes, or for the prevention of cruelty to chil-
35 dren or animals, and no part of the net earnings of which inures to the
36 benefit of any private shareholder or individual and no substantial part
37 of the activities of which is carrying on propaganda, or otherwise
38 attempting to influence legislation; provided, however, that nothing in
39 this paragraph shall include an organization operated for the primary
40 purpose of carrying on a trade or business for profit, whether or not
41 all of its profits are payable to one or more organizations described in
42 this paragraph; or
43 d. A permanent resident of a hotel or motel. For the purposes of this
44 section, the term "permanent resident" shall mean a natural person occu-
45 pying any room or rooms in a hotel or motel for at least thirty consec-
46 utive days.
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 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 laws or regulations
S. 6149--B 3
1 shall be first deposited and there shall be filed an undertaking, issued
2 by a surety company authorized to transact business in this state and
3 approved by the superintendent of financial services of this state as to
4 solvency and responsibility, in such amount as a justice of the supreme
5 court shall approve to the effect that if such proceeding be dismissed
6 or the tax confirmed the petitioner will pay all costs and charges which
7 may 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 taxes imposed hereunder shall have been erroneously,
15 illegally or unconstitutionally collected and application for the refund
16 therefor 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 taxes 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 town of DeWitt, and
35 shall be credited to and deposited in the general fund of the town but
36 will be attributed to specific line items in the annual DeWitt town
37 budget dedicated to the town's Willis Carrier Park and tourism infras-
38 tructure improvements promoting tourism and increases in hotel/motel
39 industry room occupancy, and that such funds may thereafter be allocated
40 and utilized for the aforesaid purposes of paying for the construction,
41 re-construction, maintenance, upkeep, and operations of the town of
42 DeWitt Willis Carrier Park, the construction, re-construction, mainte-
43 nance, upkeep, and operations of any appurtenant facilities or services
44 thereto, the payment or re-payment of any bond, loan, note, or other
45 financing instrument, the debt associated with which was incurred for
46 the construction, re-construction, maintenance, upkeep, and operation of
47 the said Park, appurtenant facilities, and services, and the
48 construction, re-construction, maintenance or upkeep of town infrastruc-
49 ture and services utilized in connection with the tourism and the
50 hotel/motel industry within the town of DeWitt ("tourism infrastruc-
51 ture"). Not less than thirty percent of the revenues from the imposition
52 of the tax shall be allocated and utilized for tourism infrastructure
53 and services within the town of Dewitt.
54 (10) Each enactment of such a local law may provide for the imposition
55 of a hotel or motel tax for a period of time no longer than three years
56 from the date of its enactment. Nothing in this section shall prohibit
S. 6149--B 4
1 the adoption and enactment of local laws, pursuant to the provisions of
2 this section, upon the expiration of any other local law adopted pursu-
3 ant to this section.
4 (11) If any provision of this section or the application thereof to
5 any person or circumstance shall be held invalid, the remainder of this
6 section and the application of such provision to other persons or
7 circumstances shall not be affected thereby.
8 § 2. This act shall take effect October 1, 2019 and shall expire and
9 be deemed repealed October 1, 2022.
