S T A T E   O F   N E W   Y O R K
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                                 5770--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              June 2, 2015
                               ___________

Introduced  by  Sens.  LITTLE, SEWARD -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations and Government Operations in accordance with  Senate  Rule  6,
  sec.  8  --  committee  discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN ACT to amend the tax law, in relation to authorizing certain counties
  to impose hotel or motel taxes

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The tax law is amended by adding a new section 1202-dd to
read as follows:
  S 1202-DD. HOTEL OR MOTEL TAXES IN CERTAIN  COUNTIES.    (1)  NOTWITH-
STANDING  ANY  OTHER  PROVISIONS OF LAW TO THE CONTRARY, ANY COUNTY, NOT
WHOLLY ENCOMPASSED WITHIN A CITY AND NOT OTHERWISE AUTHORIZED TO  IMPOSE
HOTEL  OR MOTEL TAXES PURSUANT TO THIS SUBPART, IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY  A  TAX,
IN  ADDITION  TO  ANY  OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS
ARTICLE SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORI-
TY TO IMPOSE UPON PERSONS OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH COUNTY.
FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN
AND INCLUDE ANY FACILITY PROVIDING LODGING ON  AN  OVERNIGHT  BASIS  AND
SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED AND
BREAKFAST"  AND  "TOURIST"  FACILITIES. THIS SECTION SHALL ALSO APPLY TO
BOARDING HOUSES, COTTAGES, MOTOR COURTS OR  CLUBS,  BUNKHOUSES,  LODGES,
TRAILERS  AND  CAMPERS  WHICH  HAVE  BEEN ESTABLISHED UPON A SITE BY THE
OWNER OR USER AND CAMPSITES.
  THE RATES OF SUCH TAX SHALL NOT EXCEED FIVE PERCENT OF  THE  PER  DIEM
RENTAL  RATE FOR EACH ROOM, PROVIDED HOWEVER, THAT SUCH TAX SHALL NOT BE
APPLICABLE TO A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES
OF THIS SECTION THE TERM "PERMANENT RESIDENT" SHALL MEAN A PERSON  OCCU-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11451-03-6
              

S. 5770--A                          2

PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSEC-
UTIVE DAYS.
  (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COUNTY TREASURER
OR  OTHER FISCAL OFFICERS OF THE COUNTY BY SUCH MEANS AND IN SUCH MANNER
AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFICERS
OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
  (3) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID  BY
THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
PIED  OR  TO  THE  PERSON ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE
HOTEL OR MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE  COUNTY  IMPOSING
THE  TAX  AND  THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID THE RENT OR
CHARGE SHALL BE LIABLE FOR THE COLLECTION AND PAYMENT OF  THE  TAX;  AND
THAT  SUCH  OWNER OR PERSON ENTITLED TO BE PAID THE RENT OR CHARGE SHALL
HAVE THE SAME RIGHT IN RESPECT TO COLLECTING THE  TAX  FROM  THE  PERSON
OCCUPYING  THE  HOTEL  OR MOTEL ROOM, OR IN RESPECT TO NONPAYMENT OF THE
TAX BY THE PERSON OCCUPYING THE HOTEL OR MOTEL ROOM, AS IF THE TAX  WERE
A PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME AS THE RENT OR
CHARGE;  PROVIDED,  HOWEVER,  THAT  THE COUNTY TREASURER OR OTHER FISCAL
OFFICERS OF THE COUNTY, SPECIFIED IN SUCH LOCAL LAW, SHALL BE JOINED  AS
A  PARTY  IN  ANY ACTION OR PROCEEDING BROUGHT TO COLLECT THE TAX BY THE
OWNER OR BY THE PERSON ENTITLED TO BE PAID THE RENT OR CHARGE.
  (4) SUCH LOCAL LAWS MAY PROVIDE FOR THE  FILING  OF  RETURNS  AND  THE
PAYMENT  OF  THE TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
SHORTER PERIOD OF TIME.
  (5) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
ANY  TRANSACTION,  BY  OR  WITH  ANY OF THE FOLLOWING IN ACCORDANCE WITH
SECTION TWELVE HUNDRED THIRTY OF THIS CHAPTER:
  A. THE STATE OF NEW YORK,  OR  ANY  PUBLIC  CORPORATION  (INCLUDING  A
PUBLIC CORPORATION CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER
STATE  OR  THE  DOMINION OF CANADA), IMPROVEMENT DISTRICT OR OTHER POLI-
TICAL SUBDIVISION OF THE STATE;
  B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS  IMMUNE  FROM  TAXA-
TION;
  C. ANY  CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST, FUND
OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
BLE OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY  TO  CHIL-
DREN  OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE
BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
OF THE ACTIVITIES OF WHICH  IS  CARRYING  ON  PROPAGANDA,  OR  OTHERWISE
ATTEMPTING  TO INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING IN
THIS PARAGRAPH SHALL INCLUDE AN ORGANIZATION OPERATED  FOR  THE  PRIMARY
PURPOSE  OF  CARRYING  ON A TRADE OR BUSINESS FOR PROFIT, WHETHER OR NOT
ALL OF ITS PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN
THIS PARAGRAPH.
  (6) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE  PURSUANT
TO THIS SECTION SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITU-
TIONALITY  OR  ANY OTHER REASON WHATSOEVER BY A PROCEEDING UNDER ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES IF APPLICATION  THERE-
FOR  IS MADE TO THE SUPREME COURT WITHIN THIRTY DAYS AFTER THE GIVING OF
THE NOTICE OF SUCH FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH
PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF THE  CIVIL  PRACTICE  LAW  AND
RULES SHALL NOT BE INSTITUTED UNLESS:
  A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND
PENALTIES  THEREON  AS  MAY  BE  PROVIDED FOR BY LOCAL LAW OR REGULATION
SHALL BE FIRST DEPOSITED AND THERE IS FILED AN UNDERTAKING, ISSUED BY  A
SURETY  COMPANY  AUTHORIZED  TO  TRANSACT  BUSINESS  IN  THIS  STATE AND

S. 5770--A                          3

APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES OF THIS STATE AS TO
SOLVENCY AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE OF THE  SUPREME
COURT  SHALL  APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING BE DISMISSED
OR THE TAX CONFIRMED THE PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH
MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING; OR
  B. AT  THE  OPTION  OF THE PETITIONER SUCH UNDERTAKING MAY BE IN A SUM
SUFFICIENT TO COVER THE TAXES, INTERESTS AND PENALTIES  STATED  IN  SUCH
DETERMINATION  PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT IN
THE PROSECUTION OF THE PROCEEDING, IN WHICH EVENT THE  PETITIONER  SHALL
NOT  BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A CONDITION
PRECEDENT TO THE APPLICATION.
  (7) WHERE ANY TAX IMPOSED PURSUANT TO THIS  SECTION  SHALL  HAVE  BEEN
ERRONEOUSLY,  ILLEGALLY  OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION
FOR THE REFUND THEREOF DULY MADE TO THE PROPER FISCAL OFFICER  OR  OFFI-
CERS, AND SUCH OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENY-
ING  SUCH REFUND, SUCH DETERMINATION SHALL BE REVIEWABLE BY A PROCEEDING
UNDER ARTICLE  SEVENTY-EIGHT  OF  THE  CIVIL  PRACTICE  LAW  AND  RULES,
PROVIDED, HOWEVER, THAT SUCH PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS
AFTER  THE  GIVING  OF  THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMI-
NATION OF TAX DUE WAS NOT PREVIOUSLY MADE, AND THAT  AN  UNDERTAKING  IS
FILED WITH THE PROPER FISCAL OFFICER OR OFFICERS IN SUCH AMOUNT AND WITH
SUCH  SURETIES  AS  A  JUSTICE OF THE SUPREME COURT SHALL APPROVE TO THE
EFFECT THAT IF SUCH PROCEEDING BE DISMISSED OR THE  TAX  CONFIRMED,  THE
PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH MAY ACCRUE IN THE PROSE-
CUTION OF SUCH PROCEEDING.
  (8) EXCEPT  IN  THE CASE OF A WILFULLY FALSE OR FRAUDULENT RETURN WITH
INTENT TO EVADE THE TAX, NO ASSESSMENT OF ADDITIONAL TAX SHALL  BE  MADE
AFTER  THE  EXPIRATION  OF  MORE  THAN  THREE YEARS FROM THE DATE OF THE
FILING OF A RETURN, PROVIDED, HOWEVER, THAT WHERE  NO  RETURN  HAS  BEEN
FILED AS PROVIDED BY LAW THE TAX MAY BE ASSESSED AT ANY TIME.
  (9)  ALL  REVENUES  RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE COUNTY  AND  SHALL  BE
CREDITED  TO  AND DEPOSITED IN THE GENERAL FUND OF SUCH COUNTY AND SHALL
BE AVAILABLE  THEREAFTER  FOR  THE  PROMOTION  OF  TOURISM  AND  TOURIST
ATTRACTIONS  IN  SUCH  COUNTY; PROVIDED, HOWEVER, THAT A PORTION OF SUCH
REVENUE MAY BE SPECIFICALLY ALLOCATED TO THE EXPENSE OF  THE  COUNTY  IN
ADMINISTERING SUCH TAX.
  (10) EACH ENACTMENT OF A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION OF A
HOTEL  OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN THREE YEARS FROM
THE DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION  SHALL  PROHIBIT  THE
ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS OF THIS
SECTION,  UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED PURSUANT TO
THIS SECTION.
  (11) IF ANY PROVISION OF THIS SECTION OR THE  APPLICATION  THEREOF  TO
ANY  PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF THIS
SECTION AND THE APPLICATION  OF  SUCH  PROVISION  TO  OTHER  PERSONS  OR
CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
  S 2. This act shall take effect immediately.