Bill Text: NY S09725 | 2023-2024 | General Assembly | Introduced

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Bill Title: Allows the town of Clarkstown, in the county of Rockland to levy a five percent hotel or motel tax upon persons occupying hotel or motel rooms in such town.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-06-05 - SUBSTITUTED BY A8391A [S09725 Detail]

Download: New_York-2023-S09725-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9725

                    IN SENATE

                                      May 23, 2024
                                       ___________

        Introduced  by  Sen.  WEBER  -- 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
          Clarkstown  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-jj to
     2  read as follows:
     3    § 1202-jj. Hotel or  motel  taxes  in  the  town  of  Clarkstown.  (1)
     4  Notwithstanding any other provisions of law to the contrary, the town of
     5  Clarkstown,  in  the  county  of  Rockland,  is  hereby  authorized  and
     6  empowered to adopt and amend local laws imposing in such town a tax,  in
     7  addition  to any other tax authorized and imposed pursuant to this arti-
     8  cle such as the legislature has or would have the power and authority to
     9  impose upon persons occupying hotel or motel rooms in such town. For the
    10  purposes of this section, the term "hotel" or  "motel"  shall  mean  and
    11  include  any facility consisting of rentable units and providing lodging
    12  on an overnight basis and shall include those facilities designated  and
    13  commonly  known  as  "bed  and  breakfast" and "tourist" facilities. The
    14  rates of such tax shall not exceed five percent of the per  diem  rental
    15  rate  for each room, provided however, that such tax shall not be appli-
    16  cable to a permanent resident of a hotel or motel. For the  purposes  of
    17  this section the term "permanent resident" shall mean a person occupying
    18  any  room  or  rooms in a hotel or motel for at least ninety consecutive
    19  days.
    20    (2) Such tax may be collected and administered  by  the  chief  fiscal
    21  officer  of  the  town of Clarkstown by such means and in such manner as
    22  other taxes which are now collected and administered by such officer  or
    23  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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13490-04-4
        S. 9725                             2

     1  hotel  or  motel room occupied for and on account of the town of Clarks-
     2  town imposing the tax and that such owner or person entitled to be  paid
     3  the rent or charge shall be liable for the collection and payment of the
     4  tax;  and  that  such  owner  or  person entitled to be paid the rent or
     5  charge shall have the same right in respect to collecting the  tax  from
     6  the  person  occupying the hotel or motel room, or in respect to nonpay-
     7  ment of the tax by the person occupying the hotel or motel room,  as  if
     8  the  tax  were a part of the rent or charge and payable at the same time
     9  as the rent or charge; provided, however, that the chief fiscal  officer
    10  of  the town, specified in such local law, shall be joined as a party in
    11  any action or proceeding brought to collect the tax by the owner  or  by
    12  the person entitled to be paid the rent or charge.
    13    (4)  Such  local  laws  may  provide for the filing of returns and the
    14  payment of the tax on a monthly basis or on the basis of any  longer  or
    15  shorter period of time.
    16    (5)  This  section shall not authorize the imposition of such tax upon
    17  any transaction, by or with any of  the  following  in  accordance  with
    18  section twelve hundred thirty of this article:
    19    a.  The  state  of  New  York,  or any public corporation (including a
    20  public corporation created pursuant to agreement or compact with another
    21  state or the Dominion of Canada), improvement district  or  other  poli-
    22  tical subdivision of the state;
    23    b.  The  United  States of America, insofar as it is immune from taxa-
    24  tion;
    25    c. Any corporation or association, or trust, or community chest,  fund
    26  or foundation organized and operated exclusively for religious, charita-
    27  ble  or  educational purposes, or for the prevention of cruelty to chil-
    28  dren or animals, and no part of the net earnings of which inures to  the
    29  benefit of any private shareholder or individual and no substantial part
    30  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    31  attempting to influence legislation; provided, however, that nothing  in
    32  this  paragraph  shall  include an organization operated for the primary
    33  purpose of carrying on a trade or business for profit,  whether  or  not
    34  all of its profits are payable to one or more organizations described in
    35  this paragraph.
    36    (6) Any final determination of the amount of any tax payable hereunder
    37  shall  be reviewable for error, illegality or unconstitutionality or any
    38  other reason whatsoever by a proceeding under article  seventy-eight  of
    39  the  civil practice law and rules if application therefor is made to the
    40  supreme court within thirty days after the giving of the notice of  such
    41  final  determination,  provided, however, that any such proceeding under
    42  article seventy-eight of the civil practice law and rules shall  not  be
    43  instituted unless:
    44    a. The amount of any tax sought to be reviewed, with such interest and
    45  penalties  thereon  as  may  be provided for by local law shall be first
    46  deposited and there is filed an undertaking, issued by a surety  company
    47  authorized to transact business in this state and approved by the super-
    48  intendent of financial services of this state as to solvency and respon-
    49  sibility, in such amount as a justice of the supreme court shall approve
    50  to  the effect that if such proceeding be dismissed or the tax confirmed
    51  the petitioner will pay all costs and charges which may  accrue  in  the
    52  prosecution of such proceeding; or
    53    b.  At  the  option of the petitioner such undertaking may be in a sum
    54  sufficient to cover the taxes, interests and penalties  stated  in  such
    55  determination  plus the costs and charges which may accrue against it in
    56  the prosecution of the proceeding, in which event the  petitioner  shall
        S. 9725                             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 Clarkstown 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.