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A09053 Summary:

Add §1202-jj, Tax L
Permits the village of Greenwood Lake to impose a hotel and motel tax; provides for the repeal of such provisions upon the expiration thereof.
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A09053 Text:

                STATE OF NEW YORK
                   IN ASSEMBLY
                                    February 5, 2024
        Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
          tee on Ways and Means
        AN  ACT  to  amend the tax law, in relation to the imposition of a hotel
          and motel tax in the village of Greenwood Lake; 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 Greenwood Lake. (1)
     4  Notwithstanding any other provisions of law to the contrary, the village
     5  of Greenwood Lake, 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 authori-
     9  ty  to  impose  upon  persons  occupying  hotel  or  motel rooms in such
    10  village. For the purposes of this section, the term "hotel"  or  "motel"
    11  shall  mean  and  include  any facility consisting of rentable units and
    12  providing lodging on an overnight basis and shall include those  facili-
    13  ties  designated and commonly known as "bed and breakfast" and "tourist"
    14  facilities. The rates of such tax shall not exceed five percent  of  the
    15  per  diem  rental  rate  for  each room, provided however, that such tax
    16  shall not be applicable to a permanent resident of a hotel or motel. For
    17  the purposes of this section the term "permanent resident" shall mean  a
    18  person  occupying  any  room  or  rooms in a hotel or motel for at least
    19  ninety consecutive days.
    20    (2) Such tax may be collected and administered  by  the  chief  fiscal
    21  officer  of  the  village  of  Greenwood  Lake 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
    27  hotel or motel room occupied for and on account of the village of Green-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 9053                             2
     1  wood  Lake imposing the tax and that such owner or person entitled to be
     2  paid the rent or charge shall be liable for the collection  and  payment
     3  of  the  tax; and that such owner or person entitled to be paid the rent
     4  or  charge  shall  have  the same right in respect to collecting the tax
     5  from the person occupying the hotel or motel  room,  or  in  respect  to
     6  nonpayment  of  the tax by the person occupying the hotel or motel room,
     7  as if the tax were a part of the rent or charge and payable at the  same
     8  time  as  the  rent  or charge; provided, however, that the chief fiscal
     9  officer of the village, specified in such local law, shall be joined  as
    10  a  party  in  any action or proceeding brought to collect the tax by the
    11  owner or by the person entitled to be paid the rent or charge.
    12    (4) Such local laws may provide for the  filing  of  returns  and  the
    13  payment  of  the tax on a monthly basis or on the basis of any longer or
    14  shorter period of time.
    15    (5) This section shall not authorize the imposition of such  tax  upon
    16  any  transaction,  by  or  with  any of the following in accordance with
    17  section twelve hundred thirty of this article:
    18    a. The state of New York,  or  any  public  corporation  (including  a
    19  public corporation created pursuant to agreement or compact with another
    20  state  or  the  Dominion of Canada), improvement district or other poli-
    21  tical subdivision of the state;
    22    b. The United States of America, insofar as it is  immune  from  taxa-
    23  tion;
    24    c.  Any corporation or association, or trust, or community chest, fund
    25  or foundation organized and operated exclusively for religious, charita-
    26  ble or educational purposes, or for the prevention of cruelty  to  chil-
    27  dren  or animals, and no part of the net earnings of which inures to the
    28  benefit of any private shareholder or individual and no substantial part
    29  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    30  attempting  to influence legislation; provided, however, that nothing in
    31  this paragraph shall include an organization operated  for  the  primary
    32  purpose  of  carrying  on a trade or business for profit, whether or not
    33  all of its profits are payable to one or more organizations described in
    34  this paragraph.
    35    (6) 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 the 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  shall  be  first
    45  deposited  and there is filed an undertaking, issued by a surety company
    46  authorized to transact business in this state and approved by the super-
    47  intendent of insurance of this state as to solvency and  responsibility,
    48  in  such  amount  as a justice of the supreme court shall approve to the
    49  effect that if such proceeding be dismissed or  the  tax  confirmed  the
    50  petitioner will pay all costs and charges which may accrue in the prose-
    51  cution of such proceeding; or
    52    b.  At  the  option of the petitioner such undertaking may be in a sum
    53  sufficient to cover the taxes, interests and penalties  stated  in  such
    54  determination  plus the costs and charges which may accrue against it in
    55  the prosecution of the proceeding, in which event the  petitioner  shall

        A. 9053                             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 Greenwood
    24  Lake and shall be credited to and deposited in the general fund  of  the
    25  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.
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