senate Bill S4707

Amended

Imposes an occupancy tax in the city of Yonkers

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 18 / Apr / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 24 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 24 / Jan / 2014
    • PRINT NUMBER 4707A

Summary

Imposes an occupancy tax in the city of Yonkers.

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Bill Details

See Assembly Version of this Bill:
A7134
Versions:
S4707
S4707A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add ยง1202-x, Tax L

Sponsor Memo

BILL NUMBER:S4707

TITLE OF BILL: An act to amend the tax law, in relation to the
imposition of an occupancy tax in the city of Yonkers; and providing
for the repeal of such provisions upon expiration thereof

PURPOSE OR GENERAL IDEA OF BILL: To authorize the city of Yonkers to
enact a room occupancy tax not to exceed 3%.

SUMMARY OF SPECIFIC PROVISIONS: The tax law is amended to add a new
section 1202-x, to authorize the city of Yonkers to enact such a tax.

EXISTING LAW:; Adds a new section to New York State Tax Law, Article
29: Part 1, Sub Part A, Section 1202-X

JUSTIFICATION: The city of Yonkers seeks the authority to authorize a
3% daily room tax on any room in a hotel, motel, or similar place of
public non-property. The tax has been successful in the neighboring
cities of New Rochelle, Rye, and White Plains. Revenues from the
additional tax will assist the City of Yonkers in providing essential
services, while maintaining a balanced budget.

LEGISLATIVE HISTORY: New Bill:

FISCAL IMPLICATIONS: None to the state, but increased revenue for the
city of Yonkers

LOCAL FISCAL IMPLICATIONS: Increased revenue for the city of Yonkers.

EFFECTIVE DATE: This act shall take effect immediately and shall
expire and be deemed repealed September 1, 2016.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4707

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 18, 2013
                               ___________

Introduced  by  Sen. LATIMER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to the imposition of  an  occu-
  pancy tax in the city of Yonkers; 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:

  Section 1. The tax law is amended by adding a new  section  1202-x  to
read as follows:
  S  1202-X.  OCCUPANCY  TAX IN THE CITY OF YONKERS. (1) NOTWITHSTANDING
ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE CITY OF YONKERS, IN  THE
COUNTY  OF  WESTCHESTER, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND
AMEND LOCAL LAWS IMPOSING IN SUCH CITY A TAX, IN ADDITION TO  ANY  OTHER
TAX  AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE LEGIS-
LATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON  PERSONS
OCCUPYING  ANY  ROOM  FOR  HIRE  IN  ANY HOTEL. FOR THE PURPOSES OF THIS
SECTION, THE TERM "HOTEL" SHALL MEAN A BUILDING OR PORTION OF  IT  WHICH
IS  REGULARLY  USED AND KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS. THE
TERM "HOTEL" INCLUDES AN APARTMENT HOTEL, A MOTEL OR A  BOARDING  HOUSE,
WHETHER  OR  NOT MEALS ARE SERVED. THE RATE OF SUCH TAX SHALL NOT EXCEED
THREE PERCENT OF THE PER DIEM RENTAL RATE FOR  EACH  ROOM  WHETHER  SUCH
ROOM IS RENTED ON A DAILY OR LONGER BASIS.
  (2)  SUCH  TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
OFFICER OF THE CITY OF YONKERS BY SUCH MEANS AND IN SUCH MANNER AS OTHER
TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY  SUCH  OFFICER  OR  AS
OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
  (3)  SUCH  LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE  IN  THE
TOURIST  HOME,  INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE OF PUBLIC
ACCOMMODATION OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10392-01-3

S. 4707                             2

CHARGE  THE  ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL,
OR OTHER SIMILAR PLACE OF  PUBLIC  ACCOMMODATION  OCCUPIED  FOR  AND  ON
ACCOUNT  OF  THE CITY OF YONKERS 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  ENTI-
TLED  TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT
TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE ROOM FOR HIRE IN THE
TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE  OF  PUBLIC
ACCOMMODATION,  OR  IN  RESPECT  TO  NONPAYMENT OF THE TAX BY THE PERSON
OCCUPYING THE ROOM FOR HIRE IN  THE  TOURIST  HOME,  INN,  CLUB,  HOTEL,
MOTEL,  OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, AS IF THE TAXES WERE A
PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME AS THE  RENT  OR
CHARGE;  PROVIDED  HOWEVER,  THAT  THE CHIEF FISCAL OFFICER OF THE CITY,
SPECIFIED IN SUCH LOCAL LAWS, 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 TAXES ON A MONTHLY BASIS OR ON A BASIS OF ANY LONGER OR
SHORTER PERIOD OF TIME.
  (5) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
ANY OF THE FOLLOWING:
  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 FOR TAXATION;
OR
  C.  ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST, FUND
OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
BLE OR EDUCATION PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO  CHILDREN
OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE BENE-
FIT  OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART OF
THE ACTIVITIES OF WHICH IS CARRYING ON PROPAGANDA, OR OTHERWISE ATTEMPT-
ING 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 PARA-
GRAPH.
  D.  A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF THIS
SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A NATURAL PERSON OCCU-
PYING ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY  CONSEC-
UTIVE DAYS.
  (6) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
SHALL  BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR ANY
OTHER REASON WHATSOEVER BY A PROCEEDING UNDER ARTICLE  SEVENTY-EIGHT  OF
THE  CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO THE
SUPREME COURT WITHIN THIRTY DAYS AFTER THE  GIVING  OF  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 LAWS OR REGULATIONS
SHALL BE FIRST DEPOSITED AND THERE SHALL BE FILED AN UNDERTAKING, ISSUED
BY A SURETY COMPANY AUTHORIZED TO TRANSACT BUSINESS IN  THIS  STATE  AND
APPROVED BY THE SUPERINTENDENT OF INSURANCE OF THIS STATE AS TO SOLVENCY
AND  RESPONSIBILITY,  IN  SUCH  AMOUNT AS A JUSTICE OF THE SUPREME COURT

S. 4707                             3

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  REQUIRED  TO  PAY  SUCH TAXES, INTEREST OR PENALTIES AS A CONDITION
PRECEDENT TO THE APPLICATION.
  (7) WHERE ANY TAXES IMPOSED HEREUNDER  SHALL  HAVE  BEEN  ERRONEOUSLY,
ILLEGALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND
THEREFOR  DULY  MADE  TO THE PROPER FISCAL OFFICER OR OFFICERS, AND SUCH
OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING 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 DETERMINATION 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 TAXES CONFIRMED, THE PETITIONER WILL PAY
ALL COSTS AND CHARGES WHICH  MAY  ACCRUE  IN  THE  PROSECUTION  OF  SUCH
PROCEEDING.
  (8)  EXCEPT IN THE CASE OF A WILLFULLY 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 CITY  OF  YONKERS  AND
SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE CITY. SUCH
REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
  (10) 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 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  PURSU-
ANT 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 and shall  expire  and  be
deemed repealed September 1, 2016.

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