Bill Text: NY S07939 | 2023-2024 | General Assembly | Introduced
Bill Title: Authorizes the town of Cortlandt to impose a tax on persons occupying rooms in hotels or motels in such town.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S07939 Detail]
Download: New_York-2023-S07939-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7939 IN SENATE January 3, 2024 ___________ 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 Cortlandt to impose a hotel and motel tax; 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-ggg to 2 read as follows: 3 § 1202-ggg. Hotel or motel taxes in the town of Cortlandt. (1) 4 Notwithstanding any other provisions of law to the contrary, the town of 5 Cortlandt, Westchester county, is hereby authorized and empowered to 6 adopt and amend local laws imposing a tax on persons occupying rooms in 7 hotels or motels in such town, as the legislature has or would have the 8 power and authority to impose, in addition to any other tax authorized 9 and imposed pursuant to this article. 10 (2) For the purposes of this section, the term "hotel" shall mean a 11 building or portion of it which is regularly used and kept open as such 12 for the lodging of guests. The term "hotel" includes an apartment hotel, 13 a motel or a boarding house, whether or not meals are served. 14 (3) The rate of such tax shall not exceed three percent of the per 15 diem rental rate for each room whether such room is rented on a daily or 16 longer basis. 17 (4) Such tax may be collected and administered by the commissioner of 18 finance or other fiscal officer of the town of Cortlandt by such means 19 and in such manner as other taxes which are now collected and adminis- 20 tered by such officer in accordance with the town charter or as other- 21 wise may be provided by such local law. 22 (5) Such local laws may provide that any tax imposed shall be paid by 23 the person liable therefor to the owner of the hotel or motel room occu- 24 pied or to the person entitled to be paid the rent or charge for the 25 hotel or motel room occupied for and on account of the town of Cortlandt 26 imposing the tax, and that such owner or person entitled to be paid the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11868-01-3S. 7939 2 1 rent or charge shall be liable for the collection and payment of the 2 tax; and that such owner or person entitled to be paid the rent or 3 charge shall have the same right in respect to collecting the tax from 4 the person occupying the hotel or motel room, or in respect to nonpay- 5 ment of the tax by the person occupying the hotel or motel room, as if 6 the tax were a part of the rent or charge and payable at the same time 7 as the rent or charge; provided, however, that the commissioner of 8 finance or other fiscal officer of the town of Cortlandt shall be joined 9 as a party in any action or proceeding brought to collect the tax by the 10 owner or by the person entitled to be paid the rent or charge. 11 (6) Such local law may provide for the filing of returns and the 12 payment of the tax on a monthly basis or on the basis of any longer or 13 shorter period of time. 14 (7) This section shall not authorize the imposition of such tax upon 15 the following: 16 a. The state of New York or any public corporation, including a public 17 corporation created pursuant to agreement or compact with another state 18 or the dominion of Canada, improvement district or other political 19 subdivision of the state; 20 b. The United States of America, insofar as it is immune from taxa- 21 tion; and 22 c. Any corporation or association or trust or community chest, fund or 23 foundation organized and operated exclusively for religious, charitable 24 or educational purposes or for the prevention of cruelty to children or 25 animals, and no part of the net earnings of which inures to the benefit 26 of any private shareholder or individual and no substantial part of the 27 activities of which is carrying on propaganda, or otherwise attempting 28 to influence legislation; provided, however, that nothing in this para- 29 graph shall include an organization operated for the primary purpose of 30 carrying on a trade or business for profit, whether or not all of its 31 profits are payable to one or more organizations described in this para- 32 graph. 33 (8) Any final determination of the amount of any tax payable hereunder 34 shall be reviewable for error, illegality or unconstitutionality or any 35 other reason whatsoever by a proceeding under article seventy-eight of 36 the civil practice law and rules if application therefor is made to the 37 supreme court within thirty days after giving of the notice of such 38 final determination, provided, however, that any such proceeding under 39 article seventy-eight of the civil practice law and rules shall not be 40 instituted unless: 41 a. The amount of any tax sought to be reviewed, with such interest and 42 penalties thereon as may be provided for by local law or regulation, 43 shall be first deposited and there is filed an undertaking, issued by a 44 surety company authorized to transact business in this state and 45 approved by the superintendent of financial services of this state as to 46 solvency and responsibility, in such amount as a justice of the supreme 47 court shall approve to the effect that if such proceeding be dismissed 48 or the tax confirmed the petitioner will pay all costs and charges which 49 may accrue in the prosecution of such proceeding; or 50 b. At the option of the petitioner such undertaking may be in a sum 51 sufficient to cover taxes, interest and penalties stated in such deter- 52 mination plus the costs and charges which may accrue against it in the 53 prosecution of the proceeding, in which event the petitioner shall not 54 be required to pay such taxes, interest or penalties as a condition 55 precedent to the application.S. 7939 3 1 (9) Where any tax imposed hereunder shall have been erroneously, ille- 2 gally or unconstitutionally collected and application for the refund 3 thereof duly made to the proper fiscal officer or officers, and such 4 officer or officers shall have made a determination denying such refund, 5 such determination shall be reviewable by a proceeding under article 6 seventy-eight of the civil practice law and rules, provided, however, 7 that such proceeding is instituted within thirty days after the giving 8 of the notice of such denial, that a final determination of tax due was 9 not previously made, and that an undertaking is filed with the proper 10 fiscal officer or officers in such amount and with such sureties as a 11 justice of the supreme court shall approve to the effect that if such 12 proceeding be dismissed or the tax confirmed, the petitioner will pay 13 all costs and charges which accrue in the prosecution of such proceed- 14 ing. 15 (10) Except in the case of a willfully false or fraudulent return with 16 intent to evade the tax, no assessment of additional tax shall be made 17 after the expiration of more than three years from the date of the 18 filing of a return, provided, however, that where no return has been 19 filed as provided by law the tax may be assessed at any time. 20 (11) Revenues resulting from the imposition of tax authorized by this 21 section shall be paid into the treasury of the town of Cortlandt, and 22 shall be credited to and deposited in the general fund of such town; and 23 may thereafter be allocated at the discretion of the board of legisla- 24 tors of the town of Cortlandt for any town purpose. 25 (12) If any provision of this section or the application thereof to 26 any person or circumstance shall be held invalid, the remainder of this 27 section and the application of such provision to other persons or 28 circumstances shall not be affected thereby. 29 (13) Each enactment of such a local law may provide for the imposition 30 of a hotel or motel tax for a period of time no longer than three years 31 from the date of its enactment. Nothing in this section shall prohibit 32 the adoption and enactment of local laws, pursuant to the provisions of 33 this section, upon the expiration of any other local law adopted pursu- 34 ant to this section. 35 § 2. This act shall take effect immediately and shall expire and be 36 deemed repealed 3 years after such date.
