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S07741 Summary:

S07741 Actions:

S07741 Committee Votes:

S07741 Floor Votes:

S07741 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7741
 
                    IN SENATE
 
                                    February 12, 2020
                                       ___________
 
        Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
 
        AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
          Mount  Pleasant to adopt a local law to impose a hotel/motel occupancy
          tax for hotels not located in a village; 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 Mount Pleasant.  (1)
     4  Notwithstanding any other provisions of law to the contrary, the town of
     5  Mount Pleasant, Westchester county, and those portions of such town  not
     6  located  in  a  village, is hereby authorized and empowered to adopt and
     7  amend local laws imposing a tax on persons occupying rooms in hotels  or
     8  motels  in such town, as the legislature has or would have the power and
     9  authority to impose, in addition to any other tax authorized and imposed
    10  pursuant to this article.
    11    (2) For the purposes of this section, the term "hotel"  shall  mean  a
    12  building  or portion of it which is regularly used and kept open as such
    13  for the lodging of guests. The term "hotel" includes an apartment hotel,
    14  a motel or a boarding house, whether or not meals are served.
    15    (3) The rate of such tax shall not exceed three  percent  of  the  per
    16  diem rental rate for each room whether such room is rented on a daily or
    17  longer basis.
    18    (4)  Such tax may be collected and administered by the commissioner of
    19  finance or other fiscal officer of the town of Mount  Pleasant  by  such
    20  means  and  in  such  manner  as other taxes which are now collected and
    21  administered by such officer in accordance with the town charter  or  as
    22  otherwise may be provided by such local law.
    23    (5)  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.
                                                                   LBD09203-02-0
        S. 7741                             2
 
     1  hotel  or  motel  room  occupied for and on account of the town of Mount
     2  Pleasant imposing the tax, and that such owner or person entitled to  be
     3  paid  the  rent or charge shall be liable for the collection and payment
     4  of  the  tax; and that such owner or person entitled to be paid the rent
     5  or charge shall have the same right in respect  to  collecting  the  tax
     6  from  the  person  occupying  the  hotel or motel room, or in respect to
     7  nonpayment of the tax by the person occupying the hotel or  motel  room,
     8  as  if the tax were a part of the rent or charge and payable at the same
     9  time as the rent or charge; provided, however, that the commissioner  of
    10  finance  or  other fiscal officer of the town of Mount Pleasant shall be
    11  joined as a party in any action or proceeding brought to collect the tax
    12  by the owner or by the person entitled to be paid the rent or charge.
    13    (6) Such local law 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    (7) This section shall not authorize the imposition of such  tax  upon
    17  the following:
    18    a. The state of New York or any public corporation, including a public
    19  corporation  created pursuant to agreement or compact with another state
    20  or the dominion of  Canada,  improvement  district  or  other  political
    21  subdivision of the state;
    22    b.  The  United  States of America, insofar as it is immune from taxa-
    23  tion; and
    24    c. Any corporation or association or trust or community chest, fund or
    25  foundation organized and operated exclusively for religious,  charitable
    26  or  educational purposes or for the prevention of cruelty to children or
    27  animals, and no part of the net earnings of which inures to the  benefit
    28  of  any private shareholder or individual and no substantial part of the
    29  activities of which is carrying on propaganda, or  otherwise  attempting
    30  to  influence legislation; provided, however, that nothing in this para-
    31  graph shall include an organization operated for the primary purpose  of
    32  carrying  on  a  trade or business for profit, whether or not all of its
    33  profits are payable to one or more organizations described in this para-
    34  graph.
    35    (8) Any final determination of the amount of any tax payable hereunder
    36  shall be reviewable for error, illegality or unconstitutionality or  any
    37  other  reason  whatsoever by a proceeding under article seventy-eight of
    38  the civil practice law and rules if application therefor is made to  the
    39  supreme  court  within  thirty  days  after giving of the notice of such
    40  final determination, provided, however, that any such  proceeding  under
    41  article  seventy-eight  of the civil practice law and rules shall not be
    42  instituted unless:
    43    a. The amount of any tax sought to be reviewed, with such interest and
    44  penalties thereon as may be provided for  by  local  law  or  regulation
    45  shall  be first deposited and there is filed an undertaking, issued by a
    46  surety company  authorized  to  transact  business  in  this  state  and
    47  approved by the superintendent of financial services of this state as to
    48  solvency  and responsibility, in such amount as a justice of the supreme
    49  court shall approve to the effect that if such proceeding  be  dismissed
    50  or the tax confirmed the petitioner will pay all costs and charges which
    51  may accrue in the prosecution of such proceeding; or
    52    b.  At  the  option of the petitioner such undertaking may be in a sum
    53  sufficient to cover taxes, interest and penalties stated in such  deter-
    54  mination  plus  the costs and charges which may accrue against it in the
    55  prosecution of the proceeding, in which event the petitioner  shall  not
        S. 7741                             3

     1  be  required  to  pay  such  taxes, interest or penalties as a condition
     2  precedent to the application.
     3    (9) 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 accrue in the prosecution of such proceed-
    16  ing.
    17    (10) Except in the case of a willfully 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    (11)  Revenues resulting from the imposition of tax authorized by this
    23  section shall be paid into the treasury of the town of  Mount  Pleasant,
    24  and shall be credited to and deposited in the general fund of such town;
    25  and may thereafter be allocated at the discretion of the board of legis-
    26  lators of the town of Mount Pleasant for any town purpose.
    27    (12)  If  any  provision of this section or the application thereof to
    28  any person or circumstance shall be held invalid, the remainder of  this
    29  section  and  the  application  of  such  provision  to other persons or
    30  circumstances shall not be affected thereby.
    31    (13) Each enactment of such a local law may provide for the imposition
    32  of a hotel or motel tax for a period of time no longer than three  years
    33  from  the  date of its enactment. Nothing in this section shall prohibit
    34  the adoption and enactment of local laws, pursuant to the provisions  of
    35  this  section, upon the expiration of any other local law adopted pursu-
    36  ant to this section.
    37    § 2. This act shall take effect immediately, and shall expire  and  be
    38  deemed repealed September 1, 2023.