New York State Assembly

 
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A05837 Summary:

A05837 Actions:

A05837 Committee Votes:

Committee:RULES   Chair:Pretlow      
DATE:06/06/2023AYE/NAY:27/3  Action: Favorable         
Heastie
Excused
Barclay
Nay
Weinstein
Aye
Hawley
Aye
Pretlow
Aye
Giglio
Aye
Cook
Aye
Blankenbush
Aye
Glick
Aye
Norris
Nay
Aubry
Aye
Ra
Nay
Dinowitz
Aye
Brabenec
Aye
Colton
Aye
Palmesano
Aye
Magnarelli
Aye
Reilly
Aye
Paulin
Aye
Peoples-Stokes
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Zebrowski
Aye
Thiele
Aye
Braunstein
Aye
Dickens
Aye
Davila
Aye
Hyndman
Aye
Rozic
Aye
Bronson
Aye

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:06/06/2023AYE/NAY:29/6  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Nay
Glick
Aye
Fitzpatrick
Nay
Pretlow
Aye
Hawley
Aye
Colton
Aye
Blankenbush
Aye
Cook
Aye
Norris
Nay
Aubry
Aye
Brabenec
Aye
Benedetto
Aye
Palmesano
Aye
Weprin
Aye
Walsh
Nay
Ramos
Nay
DeStefano
Aye
Braunstein
Aye
Manktelow
Aye
McDonald
Aye
Smullen
Aye
Rozic
Aye
Dinowitz
Nay
Joyner
Aye
Magnarelli
Aye
Zebrowski
Aye
Bronson
Aye
Dilan
Aye
Seawright
Aye
Hyndman
Aye
Walker
Aye
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye

A05837 Floor Votes:

A05837 Memo:

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



 
BILL NUMBER: A5837A
 
SPONSOR: Brabenec

 
TITLE OF BILL:
 
An act to amend the tax law, in relation to authorizing the town of
Goshen to impose a hotel and motel tax; and providing for the repeal of
such provisions upon expiration thereof
 
 
PURPOSE:
 
This legislation authorizes the Town of Goshen in Orange County to
impose by local law, a tax on hotel and motel occupancy of up to three
percent of the charge.
 
 
SUMMARY OF PROVISIONS:
 
Section 1: amends the Tax Law by adding a new section 1202-hh, in
relation to the imposition of a hotel and motel tax in the Town of Gosh-
en.
 
Section 2: Sets effective date.
 
 
JUSTIFICATION:
 
This legislation would allow the Town of Goshen to impose a hotel and
motel tax. The rate of such tax shall not exceed 5t of the per diem
rental rate for each room. Pursuant to the Municipal Home Rule Law, a
town may adopt local laws that relate to the levy and administration of
local taxes if authorized by the State legislature. The Town of Goshen
has requested special legislation which will enable them to collect a
hotel and motel tax in an effort to raise additional revenue for the
town.
 
 
LEGISLATIVE HISTORY:
 
Senate
 
2022: S9494, Referred to Rules
 
Assembly
 
2022: No Assembly Same-As
 
 
FISCAL IMPLICATIONS:
 
None to the State.
 
 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed 2 years after such date.

A05837 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         5837--A
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 23, 2023
                                       ___________
 
        Introduced  by M. of A. BRABENEC, MAHER -- 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
          Goshen 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-ii  to
     2  read as follows:
     3    §  1202-ii.  Hotel  or motel taxes in the town of Goshen. (1) Notwith-
     4  standing any other provisions of law to the contrary, the town of  Gosh-
     5  en, in the county of Orange, is hereby authorized and empowered to adopt
     6  and  amend  local  laws  imposing in such town a tax, in addition to any
     7  other tax authorized and imposed pursuant to this article  such  as  the
     8  legislature  has  or  would  have the power and authority to impose upon
     9  persons occupying hotel or motel rooms in such town. 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  chief  fiscal
    20  officer  of the town of Goshen by such means and in such manner as other
    21  taxes which are now collected and administered by  such  officer  or  as
    22  otherwise may be provided by such local law.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07074-03-3
        A. 5837--A                          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 town of Goshen
     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 chief fiscal  officer
    13  of  the town, specified in such local law, shall be joined as a party in
    14  any action or proceeding brought to collect the tax by the owner  or  by
    15  the person entitled to be paid the rent or charge.
    16    (4)  Such  local  laws  may  provide for the filing of returns and the
    17  payment of the tax on a monthly basis or on the basis of any  longer  or
    18  shorter period of time.
    19    (5)  This  section shall not authorize the imposition of such tax upon
    20  any transaction, by or with any of  the  following  in  accordance  with
    21  section twelve hundred thirty of this article:
    22    a.  The  state  of  New  York,  or any public corporation (including a
    23  public corporation created pursuant to agreement or compact with another
    24  state or the Dominion of Canada), improvement district  or  other  poli-
    25  tical subdivision of the state;
    26    b.  The  United  States of America, insofar as it is immune from taxa-
    27  tion;
    28    c. Any corporation or association, or trust, or community chest,  fund
    29  or foundation organized and operated exclusively for religious, charita-
    30  ble  or  educational purposes, or for the prevention of cruelty to chil-
    31  dren or animals, and no part of the net earnings of which inures to  the
    32  benefit of any private shareholder or individual and no substantial part
    33  of  the  activities  of  which  is  carrying on propaganda, or otherwise
    34  attempting to influence legislation; provided, however, that nothing  in
    35  this  paragraph  shall  include an organization operated for the primary
    36  purpose of carrying on a trade or business for profit,  whether  or  not
    37  all of its profits are payable to one or more organizations described in
    38  this paragraph.
    39    (6) Any final determination of the amount of any tax payable hereunder
    40  shall  be reviewable for error, illegality or unconstitutionality or any
    41  other reason whatsoever by a proceeding under article  seventy-eight  of
    42  the  civil practice law and rules if application therefor is made to the
    43  supreme court within thirty days after the giving of the notice of  such
    44  final  determination,  provided, however, that any such proceeding under
    45  article seventy-eight of the civil practice law and rules shall  not  be
    46  instituted unless:
    47    a. The amount of any tax sought to be reviewed, with such interest and
    48  penalties  thereon  as  may  be provided for by local law shall be first
    49  deposited and there is filed an undertaking, issued by a surety  company
    50  authorized to transact business in this state and approved by the super-
    51  intendent of financial services of this state as to solvency and respon-
    52  sibility, in such amount as a justice of the supreme court shall approve
    53  to  the effect that if such proceeding be dismissed or the tax confirmed
    54  the petitioner will pay all costs and charges which may  accrue  in  the
    55  prosecution of such proceeding; or
        A. 5837--A                          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 wilfully 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  town  of  Goshen  and
    28  shall be credited to and deposited in the general fund of the town. Such
    29  revenues may be used for any lawful purpose.
    30    (10)  If  any  provision of this section or the application thereof to
    31  any person or circumstance shall be held invalid, the remainder of  this
    32  section  and  the  application  of  such  provision  to other persons or
    33  circumstances shall not be affected thereby.
    34    § 2. This act shall take effect immediately and shall  expire  and  be
    35  deemed repealed 2 years after such date.