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A10067 Summary:

BILL NOA10067
 
SAME ASSAME AS S08845-A
 
SPONSORSchmitt
 
COSPNSR
 
MLTSPNSR
 
Add §1202-zz, Tax L
 
Authorizes the village of Highland Falls, in Orange county to adopt and amend local laws imposing a tax on persons occupying a room for hire in any hotel in an amount not to exceed 5% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on December 31, 2025.
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A10067 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10067
 
                   IN ASSEMBLY
 
                                     April 29, 2022
                                       ___________
 
        Introduced  by M. of A. SCHMITT -- read once and referred to the Commit-
          tee on Ways and Means
 
        AN ACT to amend the tax law, in relation to authorizing an occupancy tax
          in the village of Highland Falls; 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-zz to
     2  read as follows:
     3    § 1202-zz. Occupancy  tax  in  the  village  of  Highland  Falls.  (1)
     4  Notwithstanding  any other provision of law to the contrary, the village
     5  of Highland Falls, in the county of Orange,  is  hereby  authorized  and
     6  empowered  to adopt and amend local laws imposing in such village a tax,
     7  in addition to any other tax authorized and  imposed  pursuant  to  this
     8  article, such as the legislature has or would have the power and author-
     9  ity to impose upon persons occupying any room for hire in any hotel. For
    10  the  purposes of this section, the term "hotel" shall mean a building or
    11  portion of it which is regularly used and kept  open  as  such  for  the
    12  lodging  of  guests.  The  term  "hotel"  includes an apartment hotel, a
    13  motel, a boarding house, and facilities designated and commonly known as
    14  a "bed and breakfast" and similar "tourist" facilities, whether  or  not
    15  meals  are served. The rate of such tax shall not exceed five percent of
    16  the per diem rental rate for each room whether such room is rented on  a
    17  daily or longer basis.
    18    (2)  Such  taxes may be collected and administered by the chief fiscal
    19  officer of the village of Highland Falls  by  such  means  and  in  such
    20  manner  as  other taxes which are now collected and administered by such
    21  officer or as otherwise may be provided by such local 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 the room for hire in the
    24  tourist home, inn, club, hotel, motel or other similar place  of  public
    25  accommodation  occupied or to the person entitled to be paid the rent or
    26  charge the room for hire in the tourist home, inn, club, hotel, motel or
    27  other similar place of public accommodation occupied for and on  account
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15077-03-2

        A. 10067                            2
 
     1  of the village of Highland Falls imposing the tax and that such owner or
     2  person  entitled  to  be paid the rent or charge shall be liable for the
     3  collection and payment of the tax; and that such owner or  person  enti-
     4  tled  to be paid the rent or charge shall have the same right in respect
     5  to collecting the tax from the person occupying the room for hire in the
     6  tourist home, inn, club, hotel, motel or other similar place  of  public
     7  accommodation,  or  in  respect  to  nonpayment of the tax by the person
     8  occupying the room for hire in the tourist home, inn, club, hotel, motel
     9  or similar place of public accommodation, as if the taxes were a part of
    10  the rent or charge and payable at the same time as the rent  or  charge;
    11  provided,  however, that the chief fiscal officer of the village, speci-
    12  fied in such local laws, shall be joined as a party  in  any  action  or
    13  proceeding  brought  to  collect  the  tax by the owner or by the person
    14  entitled to be paid the rent or charge.
    15    (4) Such local laws may provide for the  filing  of  returns  and  the
    16  payment of the taxes on a monthly basis or on the basis of any longer or
    17  shorter period of time.
    18    (5)  This  section shall not authorize the imposition of such tax upon
    19  any of the following:
    20    a. The state of New York,  or  any  public  corporation  (including  a
    21  public corporation created pursuant to agreement or compact with another
    22  state  or  the  dominion of Canada), improvement district or other poli-
    23  tical subdivision of the state;
    24    b. The United States of America, insofar as it is  immune  from  taxa-
    25  tion;
    26    c.  Any corporation or association, or trust, or community chest, fund
    27  or foundation organized and operated exclusively for religious, charita-
    28  ble or educational purposes, or for the prevention of cruelty  to  chil-
    29  dren  or animals, and no part of the net earnings of which inures to the
    30  benefit of any private shareholder or individual and no substantial part
    31  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    32  attempting  to influence legislation; provided, however, that nothing in
    33  this paragraph shall include an organization operated  for  the  primary
    34  purpose  of  carrying  on a trade or business for profit, whether or not
    35  all of its profits are payable to one or more organizations described in
    36  this paragraph; or
    37    d. A permanent resident of a hotel or motel. For the purposes of  this
    38  section, the term "permanent resident" shall mean a natural person occu-
    39  pying  any room or rooms in a hotel or motel for at least ninety consec-
    40  utive days.
    41    (6) Any final determination of the amount of any tax payable hereunder
    42  shall be reviewable for error, illegality or unconstitutionality or  any
    43  other  reason  whatsoever by a proceeding under article seventy-eight of
    44  the civil practice law and rules if application therefor is made to  the
    45  supreme  court  within  thirty  days  after the giving of notice of such
    46  final determination, provided, however, that any such  proceeding  under
    47  article  seventy-eight  of the civil practice law and rules shall not be
    48  instituted unless:
    49    a. The amount of any tax sought to be reviewed, with such interest and
    50  penalties thereon as may be provided for by local  laws  or  regulations
    51  shall be first deposited and there shall be filed an undertaking, issued
    52  by  a  surety  company authorized to transact business in this state and
    53  approved by the superintendent of financial services of this state as to
    54  solvency and responsibility, in such amount as a justice of the  supreme
    55  court  shall  approve to the effect that if such proceeding be dismissed

        A. 10067                            3

     1  or the tax confirmed the petitioner will pay all costs and charges which
     2  may accrue in the prosecution of such proceeding; or
     3    b.  At  the option of the petitioner, such undertaking may be in a sum
     4  sufficient to cover the taxes, interests and penalties  stated  in  such
     5  determination  plus the costs and charges which may accrue against it in
     6  the prosecution of the proceeding, in which event the  petitioner  shall
     7  not  be required to pay such taxes, interest or penalties as a condition
     8  precedent to the application.
     9    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
    10  illegally or unconstitutionally collected and application for the refund
    11  therefor  duly  made  to the proper fiscal officer or officers, and such
    12  officer or officers shall have made a determination denying such refund,
    13  such determination shall be reviewable by  a  proceeding  under  article
    14  seventy-eight  of  the  civil practice law and rules, provided, however,
    15  that such proceeding is instituted within thirty days after  the  giving
    16  of  the notice of such denial, that a final determination of tax due was
    17  not previously made, and that an undertaking is filed  with  the  proper
    18  fiscal  officer  or  officers in such amount and with such sureties as a
    19  justice of the supreme court shall approve to the effect  that  if  such
    20  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    21  all costs and charges which  may  accrue  in  the  prosecution  of  such
    22  proceeding.
    23    (8)  Except in the case of a willfully false or fraudulent return with
    24  intent to evade the tax, no assessment of additional tax shall  be  made
    25  after  the  expiration  of  more  than  three years from the date of the
    26  filing of a return, provided, however, that where  no  return  has  been
    27  filed as provided by law the tax may be assessed at any time.
    28    (9)  All  revenues  resulting from the imposition of the tax under the
    29  local laws shall be paid into the treasury of the  village  of  Highland
    30  Falls  and shall be credited to and deposited in the general fund of the
    31  village. Such revenues may be used for any lawful purpose.
    32    (10) Each enactment of such a local law may provide for the imposition
    33  of a hotel or motel tax for a period of time no longer than three  years
    34  from  the  date of its enactment. Nothing in this section shall prohibit
    35  the adoption and enactment of local laws, pursuant to the provisions  of
    36  this  section, upon the expiration of any other local law adopted pursu-
    37  ant to this section.
    38    (11) If any provision of this section or the  application  thereof  to
    39  any  person or circumstance shall be held invalid, the remainder of this
    40  section and the application  of  such  provision  to  other  persons  or
    41  circumstances shall not be affected thereby.
    42    §  2.  This  act shall take effect immediately and shall expire and be
    43  deemed repealed December 31, 2025.
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