New York State Assembly

 
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A02328 Summary:

A02328 Actions:

A02328 Committee Votes:

Committee:WAYS AND MEANS   Chair:Pretlow      
DATE:05/22/2025AYE/NAY:24/7  Action: Favorable refer to committee Rules        
Pretlow
Aye
Ra
Aye
Glick
Aye
Fitzpatrick
Nay
Colton
Aye
Hawley
Aye
Cook
Aye
Blankenbush
Aye
Benedetto
Aye
Palmesano
Aye
Weprin
Aye
Walsh
Nay
Ramos
Nay
DeStefano
Nay
Braunstein
Aye
Manktelow
Aye
McDonald
Aye
Smullen
Nay
Rozic
Aye
Giglio
Nay
Dinowitz
Nay
Magnarelli
Aye
Bronson
Aye
Dilan
Aye
Seawright
Absent
Hyndman
Absent
Walker
Excused
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye
Otis
Aye
Solages
Absent
Hunter
Aye
Epstein
Aye
Septimo
Aye

Committee:RULES   Chair:Pretlow      
DATE:06/06/2025AYE/NAY:27/0  Action: Favorable         
Heastie
Excused
Barclay
Aye
Pretlow
Aye
Hawley
Aye
Cook
Aye
Blankenbush
Aye
Glick
Excused
Ra
Aye
Dinowitz
Aye
Brabenec
Aye
Colton
Aye
Palmesano
Aye
Magnarelli
Excused
Reilly
Aye
Paulin
Aye
Smith
Excused
Peoples-Stokes
Aye
Jensen
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Braunstein
Aye
Davila
Aye
Hyndman
Aye
Rozic
Aye
Bronson
Aye
Hevesi
Aye
Hunter
Aye
Taylor
Aye
Cruz
Aye
Vanel
Aye

A02328 Floor Votes:

A02328 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
 submitted in accordance with Assembly Rule III, Sec 1(f)



 
BILL NUMBER: A2328A     Revised 01/30/25
 
SPONSOR: Angelino

 
TITLE OF BILL:
 
An act to amend the tax law, in relation to authorizing the town of
Dickinson to establish hotel and motel taxes; and providing for the
repeal of such provisions upon expiration thereof
 
 
PURPOSE OR GENERAL IDEA OF BILL:
 
Authorizes the town of Dickinson to establish hotel and motel taxes
within such town.
 
 
SUMMARY OF PROVISIONS:
 
Section 1 amends the tax law by adding a new section 1202-kk.  Occupancy
tax in the town of Dickinson, in the county of Broome, is hereby author-
ized and empowered to adopt and amend local laws imposing in such town 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
authority to impose upon persons occupying any room for hire in any
hotel.
 
Each enactment of such a local law may provide for the imposition of a
hotel or motel tax for a period of time no longer than two years from
the date of its enactment.
 
Section 2. Effective date.
 
 
JUSTIFICATION:
 
The town of Dickinson has requested special legislation which will allow
them to collect a hotel and motel tax in an effort to raise additional
revenue for the town without posing a burden to the local taxpayers.
This legislation is needed for the town of Dickinson to maintain crit-
ical services and infrastructure and to help support and promote tourism
to the area.
 
 
PRIOR LEGISLATIVE HISTORY:
 
New bill.
 
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
 
None to the State of New York.
 
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed September 1, 2027.

A02328 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         2328--A
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 16, 2025
                                       ___________
 
        Introduced  by  M.  of A. ANGELINO, LEMONDES, MORINELLO -- read once and
          referred to the Committee on Ways and Means --  committee  discharged,
          bill  amended,  ordered  reprinted  as amended and recommitted to said
          committee
 
        AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
          Dickinson  to  establish  hotel and motel taxes; 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-kk to
     2  read as follows:
     3    § 1202-kk. Occupancy tax in the town of Dickinson. (1) Notwithstanding
     4  any other provision of law to the contrary, the town  of  Dickinson,  in
     5  the  county  of  Broome, is hereby authorized and empowered to adopt and
     6  amend local laws imposing in such town a tax, in addition to  any  other
     7  tax  authorized and imposed pursuant to this article, such as the legis-
     8  lature has or would have the power and authority to impose upon  persons
     9  occupying  any  room  for  hire  in  any hotel. For the purposes of this
    10  section, the term "hotel" shall mean a building or portion of  it  which
    11  is  regularly used and kept open as such for the lodging of guests.  The
    12  term "hotel" includes an apartment hotel, a motel or a  boarding  house,
    13  whether  or  not meals are served. The rate of such tax shall not exceed
    14  three percent of the per diem rental rate for  each  room  whether  such
    15  room is rented on a daily or longer basis.
    16    (2)  Such  taxes may be collected and administered by the chief fiscal
    17  officer of the town of Dickinson by such means and  in  such  manner  as
    18  other  taxes which are now collected and administered by such officer or
    19  as otherwise may be provided by such local laws.
    20    (3) Such local laws may provide that any taxes imposed shall  be  paid
    21  by  the  person liable therefor to the owner of the room for hire in the
    22  tourist home, inn, club, hotel, motel or other similar place  of  public
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02687-02-5
        A. 2328--A                          2
 
     1  accommodation  occupied or to the person entitled to be paid the rent or
     2  charge for the room for hire in the  tourist  home,  inn,  club,  hotel,
     3  motel or other similar place of public accommodation occupied for and on
     4  account of the town of Dickinson imposing the tax and that such owner or
     5  person  entitled  to  be paid the rent or charge shall be liable for the
     6  collection and payment of the tax; and that such owner or  person  enti-
     7  tled  to be paid the rent or charge shall have the same right in respect
     8  to collecting the tax from the person occupying the room for hire in the
     9  tourist home, inn, club, hotel, motel or other similar place  of  public
    10  accommodation,  or  in  respect  to  nonpayment of the tax by the person
    11  occupying the room for hire in the tourist home, inn, club, hotel, motel
    12  or similar place of public accommodation, as if the taxes were a part of
    13  the rent or charge and payable at the same time as the rent  or  charge;
    14  provided,  however, that the chief fiscal officer of the town, specified
    15  in such local laws, shall be joined as a party in any action or proceed-
    16  ing brought to collect the tax by the owner or by the person entitled to
    17  be paid the rent or charge.
    18    (4) Such local laws may provide for the  filing  of  returns  and  the
    19  payment of the taxes on a monthly basis or on the basis of any longer or
    20  shorter period of time.
    21    (5)  This  section shall not authorize the imposition of such tax upon
    22  any of the following:
    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; or
    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    d. A permanent resident of a hotel or motel. For the purposes of  this
    41  section, the term "permanent resident" shall mean a natural person occu-
    42  pying  any room or rooms in a hotel or motel for at least thirty consec-
    43  utive days.
    44    (6) Any final determination of the amount of any tax payable hereunder
    45  shall be reviewable for error, illegality or unconstitutionality or  any
    46  other  reason  whatsoever by a proceeding under article seventy-eight of
    47  the civil practice law and rules if application therefor is made to  the
    48  supreme  court  within  thirty  days  after the giving of notice of such
    49  final determination, provided, however, that any such  proceeding  under
    50  article  seventy-eight  of the civil practice law and rules shall not be
    51  instituted unless:
    52    a. The amount of any tax sought to be reviewed, with such interest and
    53  penalties thereon as may be provided for by local  laws  or  regulations
    54  shall be first deposited and there shall be filed an undertaking, issued
    55  by  a  surety  company authorized to transact business in this state and
    56  approved by the superintendent of financial services as to solvency  and
        A. 2328--A                          3
 
     1  responsibility,  in  such amount as a justice of the supreme court shall
     2  approve to the effect that if such proceeding be dismissed  or  the  tax
     3  confirmed the petitioner will pay all costs and charges which may accrue
     4  in the prosecution of such proceeding; or
     5    b.  At  the option of the petitioner, such undertaking may be in a sum
     6  sufficient to cover the taxes, interests and penalties  stated  in  such
     7  determination  plus the costs and charges which may accrue against it in
     8  the prosecution of the proceeding, in which event the  petitioner  shall
     9  not  be required to pay such taxes, interest or penalties as a condition
    10  precedent to the application.
    11    (7) Where any taxes imposed hereunder  shall  have  been  erroneously,
    12  illegally or unconstitutionally collected and application for the refund
    13  therefor  duly  made  to the proper fiscal officer or officers, and such
    14  officer or officers shall have made a determination denying such refund,
    15  such determination shall be reviewable by  a  proceeding  under  article
    16  seventy-eight  of  the  civil practice law and rules, provided, however,
    17  that such proceeding is instituted within thirty days after  the  giving
    18  of  the notice of such denial, that a final determination of tax due was
    19  not previously made, and that an undertaking is filed  with  the  proper
    20  fiscal  officer  or  officers in such amount and with such sureties as a
    21  justice of the supreme court shall approve to the effect  that  if  such
    22  proceeding  be dismissed or the taxes confirmed, the petitioner will pay
    23  all costs and charges which  may  accrue  in  the  prosecution  of  such
    24  proceeding.
    25    (8)  Except in the case of a willfully false or fraudulent return with
    26  intent to evade the tax, no assessment of additional tax shall  be  made
    27  after  the  expiration  of  more  than  three years from the date of the
    28  filing of a return, provided, however, that where  no  return  has  been
    29  filed as provided by law the tax may be assessed at any time.
    30    (9)  All  revenues  resulting from the imposition of the tax under the
    31  local laws shall be paid into the treasury of the town of Dickinson  and
    32  shall be credited to and deposited in the general fund of the town. Such
    33  revenues may be used for any lawful purpose.
    34    (10) Each enactment of such a local law may provide for the imposition
    35  of  a  hotel  or motel tax for a period of time no longer than two years
    36  from the date of its enactment. Nothing in this section  shall  prohibit
    37  the  adoption and enactment of local laws, pursuant to the provisions of
    38  this section, upon the expiration of any other local law adopted  pursu-
    39  ant to this section.
    40    (11)  If  any  provision of this section or the application thereof to
    41  any person or circumstance shall be held invalid, the remainder of  this
    42  section  and  the  application  of  such  provision  to other persons or
    43  circumstances shall not be affected thereby.
    44    § 2. This act shall take effect immediately and shall  expire  and  be
    45  deemed repealed September 1, 2027.