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S07302 Summary:

S07302 Actions:

S07302 Committee Votes:

S07302 Floor Votes:

S07302 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7302--A
 
                    IN SENATE
 
                                    January 16, 2020
                                       ___________
 
        Introduced  by  Sen. SKOUFIS -- 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
 
        AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
          Newburgh to impose a hotel and motel 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-gg to
     2  read as follows:
     3    § 1202-gg. Hotel or motel taxes in the town of Newburgh. (1)  Notwith-
     4  standing  any  other  provisions  of  law  to  the contrary, the town of
     5  Newburgh, in the county of Orange, is hereby authorized and empowered to
     6  adopt and amend local laws imposing in such town a tax, in  addition  to
     7  any  other  tax  authorized and imposed pursuant to this article such as
     8  the legislature has or would have the power and authority to impose upon
     9  persons occupying hotel or motel rooms in such town. For the purposes of
    10  this section, the term "hotel" or "motel" shall  mean  and  include  any
    11  facility  consisting of rentable units and providing lodging on an over-
    12  night basis and shall include those facilities designated  and  commonly
    13  known as "bed and breakfast" and "tourist" facilities. The rates of such
    14  tax  shall  not exceed five percent of the per diem rental rate for each
    15  room, provided however, that such tax  shall  not  be  applicable  to  a
    16  permanent resident of a hotel or motel. For the purposes of this section
    17  the  term "permanent resident" shall mean a person occupying any room or
    18  rooms in a hotel or motel for at least ninety consecutive days.
    19    (2) Such tax may be collected and administered  by  the  chief  fiscal
    20  officer  of  the  town  of  Newburgh by such means and in such manner as
    21  other taxes which are now collected and administered by such officer  or
    22  as otherwise may be provided by such local law.
    23    (3)  Such local laws may provide that any tax imposed shall be paid by
    24  the person liable therefor to the owner of the hotel or motel room occu-
    25  pied or to the person entitled to be paid the rent  or  charge  for  the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05561-03-0
        S. 7302--A                          2

     1  hotel  or motel room occupied for and on account of the town of Newburgh
     2  imposing the tax and that such owner or person entitled to be  paid  the
     3  rent  or  charge  shall  be liable for the collection and payment of the
     4  tax;  and  that  such  owner  or  person entitled to be paid the rent or
     5  charge shall have the same right in respect to collecting the  tax  from
     6  the  person  occupying the hotel or motel room, or in respect to nonpay-
     7  ment of the tax by the person occupying the hotel or motel room,  as  if
     8  the  tax  were a part of the rent or charge and payable at the same time
     9  as the rent or charge; provided, however, that the chief fiscal  officer
    10  of  the town, specified in such local law, shall be joined as a party in
    11  any action or proceeding brought to collect the tax by the owner  or  by
    12  the person entitled to be paid the rent or charge.
    13    (4)  Such  local  laws  may  provide for the filing of returns and the
    14  payment of the tax on a monthly basis or on the basis of any  longer  or
    15  shorter period of time.
    16    (5)  This  section shall not authorize the imposition of such tax upon
    17  any transaction, by or with any of  the  following  in  accordance  with
    18  section twelve hundred thirty of this article:
    19    a.  The  state  of  New  York,  or any public corporation (including a
    20  public corporation created pursuant to agreement or compact with another
    21  state or the Dominion of Canada), improvement district  or  other  poli-
    22  tical subdivision of the state;
    23    b.  The  United  States of America, insofar as it is immune from taxa-
    24  tion;
    25    c. Any corporation or association, or trust, or community chest,  fund
    26  or foundation organized and operated exclusively for religious, charita-
    27  ble  or  educational purposes, or for the prevention of cruelty to chil-
    28  dren or animals, and no part of the net earnings of which inures to  the
    29  benefit of any private shareholder or individual and no substantial part
    30  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    31  attempting to influence legislation; provided, however, that nothing  in
    32  this  paragraph  shall  include an organization operated for the primary
    33  purpose of carrying on a trade or business for profit,  whether  or  not
    34  all of its profits are payable to one or more organizations described in
    35  this paragraph.
    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 the 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 law shall be first
    46  deposited and there is filed an undertaking, issued by a surety  company
    47  authorized to transact business in this state and approved by the super-
    48  intendent of financial services of this state as to solvency and respon-
    49  sibility, in such amount as a justice of the supreme court shall approve
    50  to  the effect that if such proceeding be dismissed or the tax confirmed
    51  the petitioner will pay all costs and charges which may  accrue  in  the
    52  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
        S. 7302--A                          3
 
     1  not  be required to pay such taxes, interest or penalties as a condition
     2  precedent to the application.
     3    (7) Where any tax imposed hereunder shall have been erroneously, ille-
     4  gally  or  unconstitutionally  collected  and application for the refund
     5  thereof 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 tax 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 wilfully 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 Newburgh and
    24  shall be credited to and deposited in the general fund of the town. Such
    25  revenues may be used for any lawful purpose.
    26    (10) If any provision of this section or the  application  thereof  to
    27  any  person or circumstance shall be held invalid, the remainder of this
    28  section and the application  of  such  provision  to  other  persons  or
    29  circumstances shall not be affected thereby.
    30    §  2.  This  act shall take effect immediately and shall expire and be
    31  deemed repealed 3 years after such date.