Bill Text: NY S08164 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the town of Chester to impose a five percent hotel and motel tax; provides for the repeal of such provisions upon expiration thereof.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2024-11-22 - SIGNED CHAP.512 [S08164 Detail]

Download: New_York-2023-S08164-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8164

                    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  authorizing  the  town  of
          Chester  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-hh-1 to
     2  read as follows:
     3    § 1202-hh-1. Hotel or motel taxes in the town of Chester. (1) Notwith-
     4  standing  any other provisions of law to the contrary, the town of Ches-
     5  ter, in the county of Orange, is  hereby  authorized  and  empowered  to
     6  adopt  and  amend local laws imposing in such town a tax, in addition to
     7  any other tax authorized and imposed pursuant to this  article  such  as
     8  the legislature has or would have the power and authority to impose upon
     9  persons occupying hotel or motel rooms in such town. For the purposes of
    10  this  section,  the  term  "hotel" or "motel" shall mean and include any
    11  facility consisting of rentable units and providing lodging on an  over-
    12  night  basis  and shall include those facilities designated and commonly
    13  known as "bed and breakfast" and "tourist" facilities. The rates of such
    14  tax shall not exceed five percent of the per diem rental rate  for  each
    15  room,  provided  however,  that  such  tax  shall not be applicable to a
    16  permanent resident of a hotel or motel. For the purposes of this section
    17  the term "permanent resident" shall mean a person occupying any room  or
    18  rooms in a hotel or motel for at least ninety consecutive days.
    19    (2)  Such  tax  may  be collected and administered by the chief fiscal
    20  officer of the town of Chester by such means and in such manner as other
    21  taxes which are now collected and administered by  such  officer  or  as
    22  otherwise may be provided by such local law.
    23    (3)  Such local laws may provide that any tax imposed shall be paid by
    24  the person liable therefor to the owner of the hotel or motel room occu-
    25  pied or to the person entitled to be paid the rent  or  charge  for  the
    26  hotel  or  motel room occupied for and on account of the town of Chester

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13797-01-3
        S. 8164                             2

     1  imposing the tax and that such owner or person entitled to be  paid  the
     2  rent  or  charge  shall  be liable for the collection and payment of the
     3  tax; and that such owner or person entitled  to  be  paid  the  rent  or
     4  charge  shall  have the same right in respect to collecting the tax from
     5  the person occupying the hotel or motel room, or in respect  to  nonpay-
     6  ment  of  the tax by the person occupying the hotel or motel room, as if
     7  the tax were a part of the rent or charge and payable at the  same  time
     8  as  the rent or charge; provided, however, that the chief fiscal officer
     9  of the town, specified in such local law, shall be joined as a party  in
    10  any  action  or proceeding brought to collect the tax by the owner or by
    11  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; or
    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 financial services of this state as to solvency and respon-
    48  sibility, in such amount as a justice of the supreme court shall approve
    49  to the effect that if such proceeding be dismissed or the tax  confirmed
    50  the  petitioner  will  pay all costs and charges which may accrue in the
    51  prosecution 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
        S. 8164                             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 town of Chester and
    24  shall be credited to and deposited in the general fund of the town. Such
    25  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.