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A09959 Summary:

Add 1202-gg, Tax L
Authorizes the town of Mount Pleasant to adopt a local law to impose a 3 percent hotel/motel occupancy tax for hotels not located in a village.
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A09959 Text:

                STATE OF NEW YORK
                   IN ASSEMBLY
                                      March 3, 2020
        Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
          tee on Ways and Means
        AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
          Mount Pleasant to adopt a local law to impose a hotel/motel  occupancy
          tax  for hotels not located in a village; 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-gg to
     2  read as follows:
     3    § 1202-gg. Hotel or motel taxes in the town of Mount  Pleasant.    (1)
     4  Notwithstanding any other provisions of law to the contrary, the town of
     5  Mount  Pleasant, Westchester county, and those portions of such town not
     6  located in a village, is hereby authorized and empowered  to  adopt  and
     7  amend  local laws imposing a tax on persons occupying rooms in hotels or
     8  motels in such town, as the legislature has or would have the power  and
     9  authority to impose, in addition to any other tax authorized and imposed
    10  pursuant to this article.
    11    (2)  For  the  purposes of this section, the term "hotel" shall mean a
    12  building or portion of it which is regularly used and kept open as  such
    13  for the lodging of guests. The term "hotel" includes an apartment hotel,
    14  a motel or a boarding house, whether or not meals are served.
    15    (3)  The  rate  of  such tax shall not exceed three percent of the per
    16  diem rental rate for each room whether such room is rented on a daily or
    17  longer basis.
    18    (4) Such tax may be collected and administered by the commissioner  of
    19  finance  or  other  fiscal officer of the town of Mount Pleasant by such
    20  means and in such manner as other taxes  which  are  now  collected  and
    21  administered  by  such officer in accordance with the town charter or as
    22  otherwise may be provided by such local law.
    23    (5) 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  Mount
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 9959                             2
     1  Pleasant  imposing the tax, and that such owner or person entitled to be
     2  paid the rent or charge shall be liable for the collection  and  payment
     3  of  the  tax; and that such owner or person entitled to be paid the rent
     4  or  charge  shall  have  the same right in respect to collecting the tax
     5  from the person occupying the hotel or motel  room,  or  in  respect  to
     6  nonpayment  of  the tax by the person occupying the hotel or motel room,
     7  as if the tax were a part of the rent or charge and payable at the  same
     8  time  as the rent or charge; provided, however, that the commissioner of
     9  finance or other fiscal officer of the town of Mount Pleasant  shall  be
    10  joined as a party in any action or proceeding brought to collect the tax
    11  by the owner or by the person entitled to be paid the rent or charge.
    12    (6)  Such  local  law  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    (7)  This  section shall not authorize the imposition of such tax upon
    16  the following:
    17    a. The state of New York or any public corporation, including a public
    18  corporation created pursuant to agreement or compact with another  state
    19  or  the  dominion  of  Canada,  improvement  district or other political
    20  subdivision of the state;
    21    b. The United States of America, insofar as it is  immune  from  taxa-
    22  tion; and
    23    c. Any corporation or association or trust or community chest, fund or
    24  foundation  organized and operated exclusively for religious, charitable
    25  or educational purposes or for the prevention of cruelty to children  or
    26  animals,  and no part of the net earnings of which inures to the benefit
    27  of any private shareholder or individual and no substantial part of  the
    28  activities  of  which is carrying on propaganda, or otherwise attempting
    29  to influence legislation; provided, however, that nothing in this  para-
    30  graph  shall include an organization operated for the primary purpose of
    31  carrying on a trade or business for profit, whether or not  all  of  its
    32  profits are payable to one or more organizations described in this para-
    33  graph.
    34    (8) Any final determination of the amount of any tax payable hereunder
    35  shall  be reviewable for error, illegality or unconstitutionality or any
    36  other reason whatsoever by a proceeding under article  seventy-eight  of
    37  the  civil practice law and rules if application therefor is made to the
    38  supreme court within thirty days after giving  of  the  notice  of  such
    39  final  determination,  provided, however, that any such proceeding under
    40  article seventy-eight of the civil practice law and rules shall  not  be
    41  instituted unless:
    42    a. The amount of any tax sought to be reviewed, with such interest and
    43  penalties  thereon  as  may  be  provided for by local law or regulation
    44  shall be first deposited and there is filed an undertaking, issued by  a
    45  surety  company  authorized  to  transact  business  in  this  state and
    46  approved by the superintendent of financial services of this state as to
    47  solvency and responsibility, in such amount as a justice of the  supreme
    48  court  shall  approve to the effect that if such proceeding be dismissed
    49  or the tax confirmed the petitioner will pay all costs and charges which
    50  may accrue in the prosecution of such proceeding; or
    51    b. At the option of the petitioner such undertaking may be  in  a  sum
    52  sufficient  to cover taxes, interest and penalties stated in such deter-
    53  mination plus the costs and charges which may accrue against it  in  the
    54  prosecution  of  the proceeding, in which event the petitioner shall not
    55  be required to pay such taxes, interest  or  penalties  as  a  condition
    56  precedent to the application.

        A. 9959                             3

     1    (9) Where any tax imposed hereunder shall have been erroneously, ille-
     2  gally  or  unconstitutionally  collected  and application for the refund
     3  thereof duly made to the proper fiscal officer  or  officers,  and  such
     4  officer or officers shall have made a determination denying such refund,
     5  such  determination  shall  be  reviewable by a proceeding under article
     6  seventy-eight of the civil practice law and  rules,  provided,  however,
     7  that  such  proceeding is instituted within thirty days after the giving
     8  of the notice of such denial, that a final determination of tax due  was
     9  not  previously  made,  and that an undertaking is filed with the proper
    10  fiscal officer or officers in such amount and with such  sureties  as  a
    11  justice  of  the  supreme court shall approve to the effect that if such
    12  proceeding be dismissed or the tax confirmed, the  petitioner  will  pay
    13  all  costs  and charges which accrue in the prosecution of such proceed-
    14  ing.
    15    (10) Except in the case of a willfully false or fraudulent return with
    16  intent to evade the tax, no assessment of additional tax shall  be  made
    17  after  the  expiration  of  more  than  three years from the date of the
    18  filing of a return, provided, however, that where  no  return  has  been
    19  filed as provided by law the tax may be assessed at any time.
    20    (11)  Revenues resulting from the imposition of tax authorized by this
    21  section shall be paid into the treasury of the town of  Mount  Pleasant,
    22  and shall be credited to and deposited in the general fund of such town;
    23  and may thereafter be allocated at the discretion of the board of legis-
    24  lators of the town of Mount Pleasant for any town purpose.
    25    (12)  If  any  provision of this section or the application thereof to
    26  any person or circumstance shall be held invalid, the remainder of  this
    27  section  and  the  application  of  such  provision  to other persons or
    28  circumstances shall not be affected thereby.
    29    (13) Each enactment of such a local law may provide for the imposition
    30  of a hotel or motel tax for a period of time no longer than three  years
    31  from  the  date of its enactment. Nothing in this section shall prohibit
    32  the adoption and enactment of local laws, pursuant to the provisions  of
    33  this  section, upon the expiration of any other local law adopted pursu-
    34  ant to this section.
    35    § 2. This act shall take effect immediately, and shall expire  and  be
    36  deemed repealed September 1, 2023.
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