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S09271 Text:

                STATE OF NEW YORK
            Cal. No. 1434
                    IN SENATE
                                       May 8, 2024
        Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations -- reported favorably from said committee, ordered  to
          first  report, amended on first report, ordered to a second report and
          ordered reprinted, retaining its place in the order of second report

        AN ACT to amend the tax law, in relation to  establishing  an  occupancy
          tax  in the village of Coxsackie; 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. Occupancy tax in the of village of Coxsackie. (1)  Notwith-
     4  standing  any  other  provisions  of law to the contrary, the village of
     5  Coxsackie, in the county of Greene, is hereby authorized  and  empowered
     6  to  adopt  and amend local laws imposing in such village a tax, in addi-
     7  tion to any other tax authorized and imposed pursuant to  this  article,
     8  such  as  the  legislature  has or would have the power and authority to
     9  impose upon persons occupying any facility or short-term rental  provid-
    10  ing  lodging  on an overnight basis. The rates of such tax shall be four
    11  percent of the per diem rental rate for  each  room  provided,  however,
    12  such  tax shall not be applicable to a permanent resident of facility or
    13  short-term rental. For the purposes of this section the term  "permanent
    14  resident" shall mean a person occupying any room or rooms in any facili-
    15  ty  or  short-term rental providing lodging on an overnight basis for at
    16  least thirty consecutive days.
    17    (2) Such taxes may be collected and administered by the village treas-
    18  urer or other fiscal officers of the village of Coxsackie by such  means
    19  and  in  such manner as other taxes which are now collected and adminis-
    20  tered by such officers or as otherwise may be  provided  by  such  local
    21  law.
    22    (3)  Such  local laws may provide that any taxes imposed shall be paid
    23  by the person liable therefor to the owner of any facility or short-term
    24  rental providing lodging on an overnight basis occupied or to the person
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 9271--A                          2

     1  entitled to be paid the rent or charge for the  facility  or  short-term
     2  rental  providing  lodging  on  an  overnight  basis occupied for and on
     3  account of the village of Coxsackie imposing the  taxes  and  that  such
     4  owner  or  person entitled to be paid the rent or charge shall be liable
     5  for the collection and payment of the taxes;  and  that  such  owner  or
     6  person  entitled to be paid the rent or charge shall have the same right
     7  in respect to collecting the taxes from the person occupying the facili-
     8  ty or short-term rental providing lodging on an overnight  basis  or  in
     9  respect  to nonpayment of the taxes by the person occupying the facility
    10  or short-term rental providing lodging on an overnight basis, as if  the
    11  taxes  were a part of the rent or charge and payable at the same time as
    12  the rent or charge; provided, however, that  the  village  treasurer  or
    13  other  fiscal  officers  of  the  village, specified in such local laws,
    14  shall be joined as a party  in  any  action  or  proceeding  brought  to
    15  collect  the taxes by the owner or by the person entitled to be paid the
    16  rent or charge.
    17    (4) Such local laws may provide for the  filing  of  returns  and  the
    18  payment of the taxes on a monthly basis or on the basis of any longer or
    19  shorter period of time.
    20    (5) This section shall not authorize the imposition of such taxes upon
    21  any of the following:
    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; and
    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 taxes payable here-
    40  under shall be reviewable for error, illegality  or  unconstitutionality
    41  or  any  other  reason whatsoever by a proceeding under article seventy-
    42  eight of the civil practice law and rules  if  application  therefor  is
    43  made  to  the  supreme  court within thirty days after the giving of the
    44  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 taxes sought to be reviewed, with  such  interest
    48  and  penalties  thereon  as  may  be provided for by local laws or regu-
    49  lations shall be first deposited and  there  is  filed  an  undertaking,
    50  issued by a surety company authorized to transact business in this state
    51  and  approved  by the superintendent of financial services of this state
    52  as to solvency and responsibility, in such amount as a  justice  of  the
    53  supreme  court  shall  approve  to the effect that if such proceeding be
    54  dismissed or the taxes confirmed the petitioner will pay all  costs  and
    55  charges which may accrue in the prosecution of such proceeding; or

        S. 9271--A                          3
     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 taxes imposed hereunder  shall  have  been  erroneously,
     8  illegally or unconstitutionally collected and application for the refund
     9  thereof  duly  made  to  the proper fiscal officer or officers, and such
    10  officer or officers shall have made a determination denying such refund,
    11  such determination shall be reviewable by  a  proceeding  under  article
    12  seventy-eight  of  the  civil practice law and rules, provided, however,
    13  that such proceeding is instituted within thirty days after  the  giving
    14  of  the  notice  of such denial, that a final determination of taxes due
    15  was not previously made, and that an undertaking is filed with the prop-
    16  er fiscal officer or officers in such amount and with such sureties as a
    17  justice of the supreme court shall approve to the effect  that  if  such
    18  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    19  all costs and charges which  may  accrue  in  the  prosecution  of  such
    20  proceeding.
    21    (8)  Except in the case of a willfully false or fraudulent return with
    22  intent to evade the taxes, no assessment of additional  taxes  shall  be
    23  made  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 taxes 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 village  of  Coxsackie
    28  and  shall  be  credited  to  and  deposited  in the general fund of the
    29  village. Such revenues may be used for any lawful purpose.
    30    (10) If any provision of this section or the  application  thereof  to
    31  any  person or circumstance shall be held invalid, the remainder of this
    32  section and the application  of  such  provision  to  other  persons  or
    33  circumstances shall not be affected thereby.
    34    §  2. This act shall take effect immediately and shall expire December
    35  31, 2027 when upon such date the provisions of this act shall be  deemed
    36  repealed.
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