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S06965 Summary:

S06965 Actions:

S06965 Committee Votes:

S06965 Floor Votes:

S06965 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 6965                                                  A. 9475
 
                SENATE - ASSEMBLY
 
                                     March 10, 2016
                                       ___________
 
        IN  SENATE -- Introduced by Sen. FARLEY -- 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. TEDISCO -- read once and referred
          to the Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
          Clifton Park 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-dd  to
     2  read as follows:
     3    §  1202-dd.  Hotel  or  motel  taxes  in the town of Clifton Park. (1)
     4  Notwithstanding any other provisions of law to the contrary, the town of
     5  Clifton Park  in  the  county  of  Saratoga  is  hereby  authorized  and
     6  empowered  to adopt and amend local laws imposing in such town a tax, in
     7  addition to any other tax authorized and imposed pursuant to this  arti-
     8  cle  such as the town board has or would have the power and authority to
     9  impose upon persons occupying hotel or motel rooms in such town. For the
    10  purposes of this section, the term "hotel" or  "motel"  shall  mean  and
    11  include  any  facility providing lodging on an overnight basis and shall
    12  include those facilities designated  and  commonly  known  as  "bed  and
    13  breakfast"  and  "tourist"  facilities,  but shall not apply to any such
    14  facilities having less than four rentable units.
    15    The rates of such tax shall not exceed one and one-half percent of the
    16  per diem rental rate for each room,  provided  however,  that  such  tax
    17  shall not be applicable to a permanent resident of a hotel or motel. For
    18  the  purposes of this section the term "permanent resident" shall mean a
    19  person occupying any room or rooms in a hotel  or  motel  for  at  least
    20  thirty consecutive days.
    21    (2)  Such  tax  may  be collected and administered by the chief fiscal
    22  officer of the town of Clifton Park by such means and in such manner  as
    23  other  taxes which are now collected and administered by such officer or
    24  as otherwise may be provided by such local law.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14457-01-6
        S. 6965                             2                            A. 9475
 
     1    (3) Such local laws may provide that any tax imposed shall be paid  by
     2  the person liable therefor to the owner of the hotel or motel room occu-
     3  pied  or  to  the  person entitled to be paid the rent or charge for the
     4  hotel or motel room occupied for and on account of the town  of  Clifton
     5  Park  imposing the tax and that such owner or person entitled to be paid
     6  the rent or charge shall be liable for the collection and payment of the
     7  tax; and that such owner or person entitled  to  be  paid  the  rent  or
     8  charge  shall  have the same right in respect to collecting the tax from
     9  the person occupying the hotel or motel room, or in respect  to  nonpay-
    10  ment  of  the tax by the person occupying the hotel or motel room, as if
    11  the tax were a part of the rent or charge and payable at the  same  time
    12  as  the rent or charge; provided, however, that the chief fiscal officer
    13  of the town, specified in such local law, shall be joined as a party  in
    14  any  action  or proceeding brought to collect the tax by the owner or by
    15  the person entitled to be paid the rent or charge.
    16    (4) Such local laws may provide for the  filing  of  returns  and  the
    17  payment  of  the tax on a monthly basis or on the basis of any longer or
    18  shorter period of time.
    19    (5) This section shall not authorize the imposition of such  tax  upon
    20  any  transaction,  by  or  with  any of the following in accordance with
    21  section twelve hundred thirty of this article:
    22    a. The state of New York,  or  any  public  corporation  (including  a
    23  public corporation created pursuant to agreement or compact with another
    24  state  or  the  Dominion of Canada), improvement district or other poli-
    25  tical subdivision of the state;
    26    b. The United States of America, insofar as it is  immune  from  taxa-
    27  tion;
    28    c.  Any corporation or association, or trust, or community chest, fund
    29  or foundation organized and operated exclusively for religious, charita-
    30  ble or educational purposes, or for the prevention of cruelty  to  chil-
    31  dren  or animals, and no part of the net earnings of which inures to the
    32  benefit of any private shareholder or individual and no substantial part
    33  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    34  attempting  to influence legislation; provided, however, that nothing in
    35  this paragraph shall include an organization operated  for  the  primary
    36  purpose  of  carrying  on a trade or business for profit, whether or not
    37  all of its profits are payable to one or more organizations described in
    38  this paragraph.
    39    (6) Any final determination of the amount of any tax payable  pursuant
    40  to this section shall be reviewable for error, illegality or unconstitu-
    41  tionality  or  any other reason whatsoever by a proceeding under article
    42  seventy-eight of the civil practice law and rules if application  there-
    43  for  is made to the supreme court within thirty days after the giving of
    44  the notice of such final determination, provided, however, that any such
    45  proceeding under article seventy-eight of the  civil  practice  law  and
    46  rules shall not be instituted unless:
    47    a. The amount of any tax sought to be reviewed, with such interest and
    48  penalties  thereon  as  may  be  provided for by local law or regulation
    49  shall be first deposited and there is filed an undertaking, issued by  a
    50  surety  company  authorized  to  transact  business  in  this  state and
    51  approved by the superintendent of financial services of this state as to
    52  solvency and responsibility, in such amount as a justice of the  supreme
    53  court  shall  approve to the effect that if such proceeding be dismissed
    54  or the tax confirmed the petitioner will pay all costs and charges which
    55  may accrue in the prosecution of such proceeding; or
        S. 6965                             3                            A. 9475
 
     1    b. At the option of the petitioner such undertaking may be  in  a  sum
     2  sufficient  to  cover  the taxes, interests and penalties stated in such
     3  determination plus the costs and charges which may accrue against it  in
     4  the  prosecution  of the proceeding, in which event the petitioner shall
     5  not  be required to pay such taxes, interest or penalties as a condition
     6  precedent to the application.
     7    (7) Where any tax imposed pursuant to this  section  shall  have  been
     8  erroneously,  illegally  or unconstitutionally collected and application
     9  for the refund thereof duly made to the proper fiscal officer  or  offi-
    10  cers, and such officer or officers shall have made a determination deny-
    11  ing  such refund, such determination shall be reviewable by a proceeding
    12  under article  seventy-eight  of  the  civil  practice  law  and  rules,
    13  provided, however, that such proceeding is instituted within thirty days
    14  after  the  giving  of  the notice of such denial, that a final determi-
    15  nation of tax due was not previously made, and that  an  undertaking  is
    16  filed with the proper fiscal officer or officers in such amount and with
    17  such  sureties  as  a  justice of the supreme court shall approve to the
    18  effect that if such proceeding be dismissed or the  tax  confirmed,  the
    19  petitioner will pay all costs and charges which may accrue in the prose-
    20  cution of such proceeding.
    21    (8)  Except  in the case of a wilfully false or fraudulent return with
    22  intent to evade the tax, no assessment of additional tax shall  be  made
    23  after  the  expiration  of  more  than  three years from the date of the
    24  filing of a return, provided, however, that where  no  return  has  been
    25  filed as provided by law the tax may be assessed at any time.
    26    (9)  All  revenues  resulting from the imposition of the tax under the
    27  local laws shall be paid into the treasury of the town of  Clifton  Park
    28  and  shall  be credited to and deposited in a capital reserve account to
    29  promote tourism and economic development  within  the  town  of  Clifton
    30  Park.  The  town of Clifton Park is authorized to dedicate funds derived
    31  from collections to fund  activities  to  support  travel  and  tourism,
    32  including  partnerships  with  the  Southern  Saratoga county chamber of
    33  commerce for dedicated staff to promote  economic  development,  tourism
    34  and  business  to  business relationships and opportunities. Elements of
    35  economic development expenditures authorized  by  this  section  include
    36  purposes  and projects improving public safety, environmental protection
    37  including storm water management, transportation improvements and  beau-
    38  tification  projects  within  the hotel district area bounded by Clifton
    39  Country Road at its intersection with Clifton  Park  Center  Road  along
    40  Clifton  Park  Center Road and Sitterly Road to Woodin Road, then to the
    41  Crossing Boulevard, to its intersection with Route 9,  proceeding  North
    42  to  the intersection with Meyer Road, west across Interstate 87 to Plank
    43  Road at its closest location to Interstate 87, and  up  to  State  Route
    44  146, west back to Clifton Country Road.
    45    (10)  If  any  provision of this section or the application thereof to
    46  any person or circumstance shall be held invalid, the remainder of  this
    47  section  and  the  application  of  such  provision  to other persons or
    48  circumstances shall not be affected thereby.
    49    (11) Each enactment of such local law may provide for  the  imposition
    50  of  a hotel or motel tax for a period of time no longer than three years
    51  from the effective date of its enactment. Nothing in this section  shall
    52  prohibit  the  adoption  and  enactment  of  local laws, pursuant to the
    53  provisions of this section, upon the expiration of any other  local  law
    54  adopted pursuant to this section.
    55    § 2. This act shall take effect immediately.