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S08162 Summary:

S08162 Actions:

S08162 Committee Votes:

S08162 Floor Votes:

S08162 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8162
 
                    IN SENATE
 
                                    January 10, 2024
                                       ___________
 
        Introduced  by  Sen. SKOUFIS -- 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 the imposition  of  a  hotel
          and  motel  tax  in the village of South Blooming Grove; 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-jj to
     2  read as follows:
     3    § 1202-jj. Hotel or motel taxes  in  the  village  of  South  Blooming
     4  Grove.  (1) Notwithstanding any other provisions of law to the contrary,
     5  the village of South Blooming Grove, in the county of Orange, is  hereby
     6  authorized  and empowered to adopt and amend local laws imposing in such
     7  village a tax, in addition to  any  other  tax  authorized  and  imposed
     8  pursuant  to  this article such as the legislature has or would have the
     9  power and authority to impose upon  persons  occupying  hotel  or  motel
    10  rooms  in  such  village.  For  the  purposes  of this section, the term
    11  "hotel" or "motel" shall mean and include  any  facility  consisting  of
    12  rentable  units  and  providing  lodging on an overnight basis and shall
    13  include those facilities designated  and  commonly  known  as  "bed  and
    14  breakfast"  and  "tourist"  facilities.  The rates of such tax shall not
    15  exceed five percent of the per diem rental rate for each room,  provided
    16  however,  that  such tax shall not be applicable to a permanent resident
    17  of a hotel or motel. For the purposes of this section the  term  "perma-
    18  nent  resident"  shall  mean  a  person occupying any room or rooms in a
    19  hotel or motel for at least ninety consecutive days.
    20    (2) Such tax may be collected and administered  by  the  chief  fiscal
    21  officer of the village of South Blooming Grove by such means and in such
    22  manner  as  other taxes which are now collected and administered by such
    23  officer or as otherwise may be provided by such local law.
    24    (3) Such local laws may provide that any tax imposed shall be paid  by
    25  the person liable therefor to the owner of the hotel or motel room occu-
    26  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.
                                                                   LBD13211-02-4
        S. 8162                             2

     1  hotel or motel room occupied for and on account of the village of  South
     2  Blooming  Grove  imposing the tax and that such owner or person entitled
     3  to be paid the rent or charge shall be liable  for  the  collection  and
     4  payment  of  the  tax; and that such owner or person entitled to be paid
     5  the rent or charge shall have the same right in  respect  to  collecting
     6  the tax from the person occupying the hotel or motel room, or in respect
     7  to  nonpayment  of  the  tax  by the person occupying the hotel or motel
     8  room, as if the tax were a part of the rent or charge and payable at the
     9  same time as the rent or  charge;  provided,  however,  that  the  chief
    10  fiscal  officer  of  the  village, specified in such local law, 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    (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 insurance of this state as to solvency and  responsibility,
    49  in  such  amount  as a justice of the supreme court shall approve to the
    50  effect that if such proceeding be dismissed or  the  tax  confirmed  the
    51  petitioner will pay all costs and charges which may accrue in the prose-
    52  cution 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. 8162                             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 village of South
    24  Blooming Grove and shall be credited to and  deposited  in  the  general
    25  fund of the village.  Such 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.