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A01278 Summary:

BILL NOA01278
 
SAME ASNo Same As
 
SPONSORPeoples-Stokes
 
COSPNSR
 
MLTSPNSR
 
Add §1202-kk, Tax L
 
Authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie.
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A01278 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1278
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                     January 9, 2025
                                       ___________
 
        Introduced  by  M. of A. PEOPLES-STOKES -- read once and referred to the
          Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation  to  authorizing  the  city  of
          Buffalo  to impose a hotel and motel tax; and providing for the repeal
          of such provisions upon the 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-kk to
     2  read as follows:
     3    § 1202-kk. Hotel or motel taxes in the city of Buffalo.  (1)  Notwith-
     4  standing  any  other  provisions  of  law  to  the contrary, the city of
     5  Buffalo, in the county of Erie, is hereby authorized  and  empowered  to
     6  adopt  and  amend local laws imposing in such city 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 city. 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 commissioner of
    20  administration, finance, policy and urban affairs of the city of Buffalo
    21  by such means and in such manner as other taxes which are now  collected
    22  and administered by such officer or as otherwise may be provided by such
    23  local law.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03039-01-5

        A. 1278                             2
 
     1    (3)  Such local laws may provide that any tax imposed shall be paid by
     2  the person liable therefor to the owner of the hotel or motel room occu-
     3  pied or to the person entitled to be paid the rent  or  charge  for  the
     4  hotel  or  motel room occupied for and on account of the city of Buffalo
     5  imposing  the  tax and that such owner or person entitled to be paid the
     6  rent or charge shall be liable for the collection  and  payment  of  the
     7  tax;  and  that  such  owner  or  person entitled to be paid the rent or
     8  charge shall have the same right in respect to collecting the  tax  from
     9  the  person  occupying the hotel or motel room, or in respect to nonpay-
    10  ment of the tax by the person occupying the hotel or motel room,  as  if
    11  the  tax  were a part of the rent or charge and payable at the same time
    12  as the rent or charge;  provided,  however,  that  the  commissioner  of
    13  administration, finance, policy and urban affairs of the city, specified
    14  in  such local law, shall be joined as a party in any action or proceed-
    15  ing brought to collect the tax by the owner or by the person entitled to
    16  be paid the rent or charge.
    17    (4) Such local laws may provide for the  filing  of  returns  and  the
    18  payment  of  the tax on a monthly basis or on the basis of any longer or
    19  shorter period of time.
    20    (5) This section shall not authorize the imposition of such  tax  upon
    21  any  transaction,  by  or  with  any of the following in accordance with
    22  section twelve hundred thirty of this article:
    23    a. The state of New York,  or  any  public  corporation  (including  a
    24  public corporation created pursuant to agreement or compact with another
    25  state  or  the  Dominion of Canada), improvement district or other poli-
    26  tical subdivision of the state;
    27    b. The United States of America, insofar as it is  immune  from  taxa-
    28  tion;
    29    c.  Any corporation or association, or trust, or community chest, fund
    30  or foundation organized and operated exclusively for religious, charita-
    31  ble or educational purposes, or for the prevention of cruelty  to  chil-
    32  dren  or animals, and no part of the net earnings of which inures to the
    33  benefit of any private shareholder or individual and no substantial part
    34  of the activities of which  is  carrying  on  propaganda,  or  otherwise
    35  attempting  to influence legislation; provided, however, that nothing in
    36  this paragraph shall include an organization operated  for  the  primary
    37  purpose  of  carrying  on a trade or business for profit, whether or not
    38  all of its profits are payable to one or more organizations described in
    39  this paragraph.
    40    (6) Any final determination of the amount of any tax payable hereunder
    41  shall be reviewable for error, illegality or unconstitutionality or  any
    42  other  reason  whatsoever by a proceeding under article seventy-eight of
    43  the civil practice law and rules if application therefor is made to  the
    44  supreme  court within thirty days after the giving of the notice of such
    45  final determination, provided, however, that any such  proceeding  under
    46  article  seventy-eight  of the civil practice law and rules shall not be
    47  instituted unless:
    48    a. The amount of any tax sought to be reviewed, with such interest and
    49  penalties thereon as may be provided for by local  law  shall  be  first
    50  deposited  and there is filed an undertaking, issued by a surety company
    51  authorized to transact business in this state and approved by the super-
    52  intendent of financial services of this state as to solvency and respon-
    53  sibility, in such amount as a justice of the supreme court shall approve
    54  to the effect that if such proceeding be dismissed or the tax  confirmed
    55  the  petitioner  will  pay all costs and charges which may accrue in the
    56  prosecution of such proceeding; or

        A. 1278                             3

     1    b. At the option of the petitioner such undertaking may be  in  a  sum
     2  sufficient  to  cover  the taxes, interests and penalties stated in such
     3  determination plus the costs and charges which may accrue against it  in
     4  the  prosecution  of the proceeding, in which event the petitioner shall
     5  not  be required to pay such taxes, interest or penalties as a condition
     6  precedent to the application.
     7    (7) Where any tax imposed hereunder shall have been erroneously, ille-
     8  gally or unconstitutionally collected and  application  for  the  refund
     9  thereof  duly  made  to  the proper fiscal officer or officers, and such
    10  officer or officers shall have made a determination denying such refund,
    11  such determination shall be reviewable by  a  proceeding  under  article
    12  seventy-eight  of  the  civil practice law and rules, provided, however,
    13  that such proceeding is instituted within thirty days after  the  giving
    14  of  the notice of such denial, that a final determination of tax due was
    15  not previously made, and that an undertaking is filed  with  the  proper
    16  fiscal  officer  or  officers in such amount and with such sureties as a
    17  justice of the supreme court shall approve to the effect  that  if  such
    18  proceeding  be  dismissed  or the tax confirmed, the petitioner will pay
    19  all costs and charges which  may  accrue  in  the  prosecution  of  such
    20  proceeding.
    21    (8)  Except in the case of a willfully false or fraudulent return with
    22  intent to evade the tax, no assessment of additional tax shall  be  made
    23  after  the  expiration  of  more  than  three years from the date of the
    24  filing of a return, provided, however, that where  no  return  has  been
    25  filed as provided by law the tax may be assessed at any time.
    26    (9)  All  revenues  resulting from the imposition of the tax under the
    27  local laws shall be paid into the treasury of the city  of  Buffalo  and
    28  shall be credited to and deposited in the general fund of the city. Such
    29  revenues  shall  be used as follows: twenty-five percent of such revenue
    30  from this tax shall be allocated to support organizations  dedicated  to
    31  maintenance of the city-owned public realm and city-owned parking facil-
    32  ities in downtown as well as public safety initiatives undertaken by the
    33  Buffalo  police  department  and  other  organizations  in downtown, and
    34  seventy-five percent shall be  allocated  for  capital  improvements  to
    35  city-owned  cultural facilities citywide, the city-owned public realm in
    36  downtown, and city-owned professional sporting venues.
    37    (10) If any provision of this section or the  application  thereof  to
    38  any  person or circumstance shall be held invalid, the remainder of this
    39  section and the application  of  such  provision  to  other  persons  or
    40  circumstances shall not be affected thereby.
    41    §  2.  This  act shall take effect immediately and shall expire and be
    42  deemed repealed December 31, 2028.
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