Senate Bill S6651

2009-2010 Legislative Session

Authorizes the town of Greenburgh or the village therein to adopt a local law to impose a 3% hotel/motel occupancy tax; allocates 1% of tax revenue to school districts

download bill text pdf

Archive: Last Bill Status - On Floor Calendar

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 07, 2010	amended on third reading 6651b
May 25, 2010	advanced to third reading
May 24, 2010	2nd report cal.
May 18, 2010	1st report cal.590
Mar 15, 2010	print number 6651a
Mar 15, 2010	amend (t) and recommit to investigations and government operations
Jan 22, 2010	referred to investigations and government operations

Votes

- May 18, 2010 - Investigations And Government Operations Committee Vote
  S6651
  
  Aye
  
  5
  
  Nay
  
  3
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  
  0
  - - Investigations And Government Operations Committee Vote: May 18, 2010
      
      aye (5)
      
      Diaz
      
      Espada
      
      Johnson
      
      Klein
      
      Stachowski
      
      nay (3)
      
      Golden
      
      Nozzolio
      
      Winner

Bill Amendments

Original

B (Active)

2009-S6651 - Details

Law Section:: Tax Law
Laws Affected:: Add §1202-bb, Tax L
Versions Introduced in 2011-2012 Legislative Session:: S2846

2009-S6651 - Summary

Authorizes the town of Greenburgh to adopt a local law to impose a 3 percent hotel/motel occupancy tax; authorizes villages in the town of Greenburgh to adopt a local law to impose a 3 percent hotel/motel occupancy tax; allocates 1 percent of revenue collected from such hotel/motel tax to the school districts of the town of Greenburgh or school districts of villages therein.

2009-S6651 - Sponsor Memo

                                 BILL NUMBER:  S6651

 TITLE OF BILL :
An act to amend the tax law, in relation to authorizing the town of
Greenburgh to adopt a local law to impose a hotel/motel occupancy tax


 PURPOSE OR GENERAL IDEA OF BILL :
This legislation authorizes the Town of Greenburgh, Westchester County
to impose a hotel or motel occupancy tax not to exceed three percent
in order to gain revenue

 SUMMARY OF SPECIFIC PROVISIONS :
Section 1 of the bill amends the tax law by adding a new Section
1202-bb to authorize and empower the town of Greenburgh to adopt and
amend local laws imposing in such town a tax to impose upon persons
occupying any room for hire in any hotel. This section also sets forth
the definition of the term hotel and the maximum amount of such tax.

This section also sets forth the method for which such tax is
collected and administered; states that such local laws may provide
that any taxes imposed shall be paid by the person liable therefore to
the owner of the room for hire in the hotel or other similar place of
public accommodation; allows the local laws to provide for the filing
of returns and the payment of the taxes on a monthly basis or on the
basis of any longer or shorter period of time; sets forth which

entities such imposition of tax shall be prohibited.  Furthermore, the
bill sets forth the provisions that allow for a review for error,
illegality or unconstitutionality of the amount of any tax payable
under this legislation; sets forth the provision for which the
imposition of this tax authorized shall be paid into the treasury of
the town of Greenburgh the county of Westchester and shall be credited
to and deposited in the general fund of the town and thereafter shall
be allocated at the discretion of the board of legislators of the town
of Greenburgh.
Section 2 is the effective date.

 JUSTIFICATION :
During these difficult economic times, localities are searching for
revenue to continue to provide services residents rely upon, without
having to increase property taxes and burden the taxpayer. This
legislation will assist the town of Greenburgh with that goal.

 FISCAL IMPLICATIONS :
None to the State.

 LEGISLATIVE HISTORY :
New Bill - 2010

 EFFECTIVE DATE :
This act shall take effect immediately.

2009-S6651 - Bill Text download pdf

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

                                  6651

                            I N  S E N A T E

                            January 22, 2010
                               ___________

Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
  Greenburgh to adopt a local law to impose a hotel/motel occupancy tax

  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-bb to
read as follows:
  S 1202-BB. HOTEL OR  MOTEL  TAXES  IN  THE  TOWN  OF  GREENBURGH.  (1)
NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE TOWN OF
GREENBURGH,  WESTCHESTER  COUNTY,  IS HEREBY AUTHORIZED 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, AS THE
LEGISLATURE HAS OR WOULD HAVE THE POWER AND  AUTHORITY  TO  IMPOSE  UPON
PERSONS  OCCUPYING  ROOMS  IN  HOTELS  OR  MOTELS  IN SUCH TOWN. 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 TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER  OF
FINANCE  OR OTHER FISCAL OFFICER OF THE TOWN OF GREENBURGH BY SUCH MEANS
AND IN SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED  AND  ADMINIS-
TERED  BY SUCH OFFICERS IN ACCORDANCE WITH THE TOWN CHARTER OR AS OTHER-
WISE MAY BE PROVIDED BY SUCH LOCAL LAW.
  (3) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID  BY
THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
PIED  OR  TO  THE  PERSON ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE
HOTEL OR MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE  TOWN  OF  GREEN-
BURGH  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 ENTITLED TO BE PAID THE RENT

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

                                                           LBD15394-01-0

S. 6651                             2

OR CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT  TO  COLLECTING  THE  TAX
FROM  THE  PERSON  OCCUPYING  THE  HOTEL OR MOTEL ROOM, OR IN RESPECT TO
NONPAYMENT OF THE TAX BY THE PERSON OCCUPYING THE HOTEL OR  MOTEL  ROOM,
AS  IF THE TAX WERE A PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME
TIME AS THE RENT OR CHARGE; PROVIDED, HOWEVER, THAT THE COMMISSIONER  OF
FINANCE  OR  OTHER  FISCAL OFFICERS OF THE TOWN, SPECIFIED IN SUCH LOCAL
LAW, 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 TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
SHORTER PERIOD OF TIME.
  (5) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
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 POLITICAL
SUBDIVISION OF THE STATE;
  B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS  IMMUNE  FROM  TAXA-
TION;
  C.  ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST, FUND
OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
BLE OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY  TO  CHIL-
DREN  OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE
BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
OF THE ACTIVITIES OF WHICH  IS  CARRYING  ON  PROPAGANDA,  OR  OTHERWISE
ATTEMPTING  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 PARAGRAPH; AND
  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 GIVING OF THE 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  LAW  OR  REGULATION
SHALL  BE FIRST DEPOSITED AND THERE IS 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
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 TAXES, INTEREST AND PENALTIES STATED IN SUCH DETER-
MINATION PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IN  IN  THE
PROSECUTION  OF  THE PROCEEDING, IN WHICH EVENT THE PETITIONER SHALL NOT

S. 6651                             3

BE REQUIRED TO PAY SUCH TAXES, INTEREST  OR  PENALTIES  AS  A  CONDITION
PRECEDENT TO THE APPLICATION.
  (7) WHERE ANY TAX IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY, ILLE-
GALLY  OR  UNCONSTITUTIONALLY  COLLECTED  AND APPLICATION FOR THE REFUND
THEREOF 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 TAX CONFIRMED, THE  PETITIONER  WILL  PAY
ALL  COSTS  AND CHARGES WHICH ACCRUE IN THE PROSECUTION OF SUCH PROCEED-
ING.
  (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) REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED  BY  THIS
SECTION  SHALL  BE  PAID INTO THE TREASURY OF THE TOWN OF GREENBURGH AND
SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE TOWN;  AND
MAY  THEREAFTER  BE ALLOCATED AT THE DISCRETION OF THE BOARD OF LEGISLA-
TORS OF THE TOWN OF GREENBURGH FOR ANY TOWN PURPOSE.
  (10) 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.

2009-S6651A - Details

Law Section:: Tax Law
Laws Affected:: Add §1202-bb, Tax L
Versions Introduced in 2011-2012 Legislative Session:: S2846

2009-S6651A - Summary

2009-S6651A - Sponsor Memo

                                 BILL NUMBER:  S6651A

 TITLE OF BILL :

An act to amend the tax law, in relation to authorizing the town of
Greenburgh to adopt a local law to impose a hotel/motel occupancy tax
for hotels not located in a village; authorizing villages in the town
of Greenburgh to adopt a local law to impose a hotel/motel occupancy
tax in such villages


 PURPOSE OR GENERAL IDEA OF BILL :

This legislation authorizes the Town of Greenburgh, and the villages
within the Town of Greenburgh, Westchester County to impose a hotel or
motel occupancy tax not to exceed three percent in order to gain
revenue. This legislation also requires that 1% of collected
hotel/motel tax be allocated to the school district or districts
located in such town or village.

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1 of the bill amends the tax law by adding a new Section
1202-bb to authorize and empower the town of Greenburgh and each
village in such town to adopt and amend local laws imposing in such
town a tax to impose upon persons occupying any room for hire in any

hotel. This section also sets forth the definition of the term hotel
and the maximum amount of such tax.

This section also sets forth the method for which such tax is
collected and administered; states that such local laws may provide
that any taxes imposed shall be paid by the person liable therefore to
the owner of the room for hire in the hotel or other similar place of
public accommodation; allows the local laws to provide for the filing
of returns and the payment of the taxes on a monthly basis or on the
basis of any longer or shorter period of time; sets forth which
entities such imposition of tax shall be prohibited.  Furthermore, the
bill sets forth the provisions that allow for a review for error,
illegality or unconstitutionality of the amount of any tax payable
under this legislation; sets forth the provision for which the
imposition of this tax authorized shall be paid into the treasury of
the town of Greenburgh and the villages within the town, the county of
Westchester and shall be credited to and deposited in the general fund
of the town and thereafter shall be allocated at the discretion of the
board of legislators of the town of Greenburgh and the trustees of the
villages within such town. Furthermore, the legislation requires the
board of legislators of the town of Greenburgh or of the village
therein, to allocated 1 % of such revenues to the school district or
districts within.

Section 2 is the effective date.

 JUSTIFICATION :
During these difficult economic times, localities and school districts
are searching for revenue to continue to provide services residents
rely upon, without having to increase property taxes and burden the
taxpayer. This legislation will assist the town of Greenburgh, its
villages therein as well as the school districts with that goal.

 FISCAL IMPLICATIONS :
None to the State.

 LEGISLATIVE HISTORY :
New Bill 2010.

 EFFECTIVE DATE :
This act shall take effect immediately.

2009-S6651A - Bill Text download pdf

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

                                 6651--A

                            I N  S E N A T E

                            January 22, 2010
                               ___________

Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government  Operations  --  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
  Greenburgh  to adopt a local law to impose a hotel/motel occupancy tax
  for hotels not located in a village; authorizing villages in the  town
  of  Greenburgh  to adopt a local law to impose a hotel/motel occupancy
  tax in such villages

  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-bb to
read as follows:
  S 1202-BB. HOTEL OR MOTEL TAXES IN THE TOWN AND THE VILLAGES OF GREEN-
BURGH. (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE  CONTRARY,
THE  TOWN  OF  GREENBURGH,  WESTCHESTER COUNTY, IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN  THOSE  PORTIONS  OF
SUCH TOWN NOT LOCATED WITHIN A VILLAGE, AND EACH VILLAGE IN SUCH TOWN IS
HEREBY  AUTHORIZED  AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING
IN SUCH VILLAGE A TAX, IN ADDITION  TO  ANY  OTHER  TAX  AUTHORIZED  AND
IMPOSED  PURSUANT  TO THIS ARTICLE, AS THE LEGISLATURE HAS OR WOULD HAVE
THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING ROOMS IN HOTELS
OR MOTELS IN SUCH TOWN OR VILLAGE THEREIN.  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 TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER  OF
FINANCE  OR  OTHER  FISCAL  OFFICER  OF THE TOWN OF GREENBURGH OR OF ANY
VILLAGE THEREIN, AS THE CASE MAY BE, BY SUCH MEANS AND IN SUCH MANNER AS
OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFICERS IN

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15394-03-0

S. 6651--A                          2

ACCORDANCE WITH THE TOWN OR VILLAGE  CHARTER  OR  AS  OTHERWISE  MAY  BE
PROVIDED BY SUCH LOCAL LAW.
  (3)  SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID BY
THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
PIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  FOR  THE
HOTEL  OR  MOTEL  ROOM OCCUPIED FOR AND ON ACCOUNT OF THE TOWN OF GREEN-
BURGH OR OF ANY VILLAGE THEREIN 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 HOTEL OR MOTEL ROOM,
OR IN RESPECT TO NONPAYMENT OF THE TAX BY THE PERSON OCCUPYING THE HOTEL
OR MOTEL ROOM, AS IF THE TAX WERE A PART OF THE RENT OR CHARGE AND PAYA-
BLE  AT THE SAME TIME AS THE RENT OR CHARGE; PROVIDED, HOWEVER, THAT THE
COMMISSIONER OF FINANCE OR OTHER FISCAL OFFICERS  OF  THE  TOWN  OR  THE
VILLAGE,  SPECIFIED IN SUCH LOCAL LAW, 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 TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY  LONGER  OR
SHORTER PERIOD OF TIME.
  (5)  THIS  SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON
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 POLITICAL
SUBDIVISION OF THE STATE;
  B.  THE  UNITED  STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FROM TAXA-
TION;
  C. ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST,  FUND
OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
BLE  OR  EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHIL-
DREN OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO  THE
BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
OF  THE  ACTIVITIES  OF  WHICH  IS  CARRYING ON PROPAGANDA, OR OTHERWISE
ATTEMPTING 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 PARAGRAPH; AND
  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 GIVING  OF  THE  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 LAW OR REGULATION
SHALL BE FIRST DEPOSITED AND THERE IS FILED AN UNDERTAKING, ISSUED BY  A
SURETY  COMPANY  AUTHORIZED  TO  TRANSACT  BUSINESS  IN  THIS  STATE AND

S. 6651--A                          3

APPROVED BY THE SUPERINTENDENT OF INSURANCE OF THIS STATE AS TO SOLVENCY
AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE  OF  THE  SUPREME  COURT
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 TAXES, INTEREST AND PENALTIES STATED IN SUCH DETER-
MINATION PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT  IN  THE
PROSECUTION  OF  THE PROCEEDING, IN WHICH EVENT THE PETITIONER SHALL NOT
BE REQUIRED TO PAY SUCH TAXES, INTEREST  OR  PENALTIES  AS  A  CONDITION
PRECEDENT TO THE APPLICATION.
  (7) WHERE ANY TAX IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY, ILLE-
GALLY  OR  UNCONSTITUTIONALLY  COLLECTED  AND APPLICATION FOR THE REFUND
THEREOF 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 TAX CONFIRMED, THE  PETITIONER  WILL  PAY
ALL  COSTS  AND CHARGES WHICH ACCRUE IN THE PROSECUTION OF SUCH PROCEED-
ING.
  (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) REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED  BY  THIS
SECTION  SHALL BE PAID INTO THE TREASURY OF THE TOWN OF GREENBURGH OR OF
THE VILLAGE THEREIN, AND SHALL BE  CREDITED  TO  AND  DEPOSITED  IN  THE
GENERAL  FUND OF THE TOWN OR VILLAGE; AND MAY THEREAFTER BE ALLOCATED AT
THE DISCRETION OF THE BOARD OF LEGISLATORS OF THE TOWN OF GREENBURGH  OR
OF THE VILLAGE THEREIN FOR ANY TOWN OR VILLAGE PURPOSE.
  (10)  THE  BOARD  OF  LEGISLATORS  OF THE TOWN OF GREENBURGH OR OF THE
VILLAGE THEREIN SHALL ALLOCATE ONE PERCENT OF  SUCH  REVENUES  RESULTING
FROM  THE  IMPOSITION  OF  TAX AUTHORIZED BY THIS SECTION, TO THE SCHOOL
DISTRICT OR DISTRICTS LOCATED IN SUCH TOWN OR VILLAGE THEREIN.
  (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.

2009-S6651B (ACTIVE) - Details

Law Section:: Tax Law
Laws Affected:: Add §1202-bb, Tax L
Versions Introduced in 2011-2012 Legislative Session:: S2846

2009-S6651B (ACTIVE) - Summary

2009-S6651B (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S6651B

TITLE OF BILL:
An act to amend the tax law, in relation to authorizing the town of
Greenburgh to adopt a local law to impose a hotel/motel occupancy tax
for hotels not located in a village; authorizing villages in the town of
Greenburgh to adopt a local law to impose a hotel/motel occupancy tax in
such villages

PURPOSE OR GENERAL IDEA OF BILL:
This legislation authorizes the Town of Greenburgh, and the villages
within the Town of Greenburgh, Westchester County to impose a hotel or
motel occupancy tax not to exceed three percent in order to gain reven-
ue. This legislation also requires that 1 % of collected hotel/motel tax
be allocated to the school district or districts located in such town or
village.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends the tax law by adding a new Section 1202-bb
to authorize and empower the town of Greenburgh and each village in such
town to adopt and amend local laws imposing in such town a tax to impose
upon persons occupying any room for hire in any hotel. This section also
sets forth the definition of the term hotel and the maximum amount of
such tax.

This section also sets forth the method for which such tax is collected
and administered; states that such local laws may provide that any taxes
imposed shall be paid by the person liable therefore to the owner of the
room for hire in the hotel or other similar place of public accommo-
dation; allows the local laws to provide for the filing of returns and
the payment of the taxes on a monthly basis or on the basis of any long-
er or shorter period of time; sets forth which entities such imposition
of tax shall be prohibited.  Furthermore, the bill sets forth the
provisions that allow for a review for error, illegality or unconstitu-
tionality of the amount of any tax payable under this legislation; sets
forth the provision for which the imposition of this tax authorized
shall be paid into the treasury of the town of Greenburgh and the
villages within the town, the county of Westchester and shall be credit-
ed to and deposited in the general fund of the town and thereafter shall
be allocated at the discretion of the board of legislators of the town
of Greenburgh and the trustees of the villages within such town.

The legislation requires the board of legislators of the town of Green-
burgh or of the village therein, to allocated 1% of such revenues to the
school district or districts within and sets forth the method for which
the 1% shall be allocated to the school districts.

Section 2 is the effective date.

JUSTIFICATION:

During these difficult economic times, localities and school districts
are searching for revenue to continue to provide services residents rely
upon, without having to increase property taxes and burden the taxpayer.
This legislation will assist the town of Greenburgh, its villages there-
in as well as the school districts with that goal.

FISCAL IMPLICATIONS:
None to the State.

LEGISLATIVE HISTORY:
New Bill 2010

EFFECTIVE DATE:
This act shall take effect immediately.

2009-S6651B (ACTIVE) - Bill Text download pdf

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

                                 6651--B
    Cal. No. 590

                            I N  S E N A T E

                            January 22, 2010
                               ___________

Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government  Operations  --  committee  discharged,  bill amended,
  ordered reprinted as amended and  recommitted  to  said  committee  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading,  amended  and  ordered  reprinted,
  retaining its place in the order of third reading

AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
  Greenburgh to adopt a local law to impose a hotel/motel occupancy  tax
  for  hotels not located in a village; authorizing villages in the town
  of Greenburgh to adopt a local law to impose a  hotel/motel  occupancy
  tax in such villages

  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-bb  to
read as follows:
  S 1202-BB. HOTEL OR MOTEL TAXES IN THE TOWN AND THE VILLAGES OF GREEN-
BURGH.  (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY,
THE TOWN OF GREENBURGH, WESTCHESTER COUNTY,  IS  HEREBY  AUTHORIZED  AND
EMPOWERED  TO  ADOPT  AND AMEND LOCAL LAWS IMPOSING IN THOSE PORTIONS OF
SUCH TOWN NOT LOCATED WITHIN A VILLAGE, AND EACH VILLAGE IN SUCH TOWN IS
HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL  LAWS  IMPOSING
IN  SUCH  VILLAGE  A  TAX,  IN  ADDITION TO ANY OTHER TAX AUTHORIZED AND
IMPOSED PURSUANT TO THIS ARTICLE, AS THE LEGISLATURE HAS OR  WOULD  HAVE
THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPYING ROOMS IN HOTELS
OR  MOTELS  IN  SUCH  TOWN  OR VILLAGE THEREIN. 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 TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER OF
FINANCE OR OTHER FISCAL OFFICER OF THE TOWN  OF  GREENBURGH  OR  OF  ANY
VILLAGE THEREIN, AS THE CASE MAY BE, BY SUCH MEANS AND IN SUCH MANNER AS
OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFICERS IN

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15394-04-0

S. 6651--B                          2

ACCORDANCE  WITH  THE  TOWN  OR  VILLAGE  CHARTER OR AS OTHERWISE MAY BE
PROVIDED BY SUCH LOCAL LAW.
  (3)  SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID BY
THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
PIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  FOR  THE
HOTEL  OR  MOTEL  ROOM OCCUPIED FOR AND ON ACCOUNT OF THE TOWN OF GREEN-
BURGH OR OF ANY VILLAGE THEREIN 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 HOTEL OR MOTEL ROOM,
OR IN RESPECT TO NONPAYMENT OF THE TAX BY THE PERSON OCCUPYING THE HOTEL
OR MOTEL ROOM, AS IF THE TAX WERE A PART OF THE RENT OR CHARGE AND PAYA-
BLE  AT THE SAME TIME AS THE RENT OR CHARGE; PROVIDED, HOWEVER, THAT THE
COMMISSIONER OF FINANCE OR OTHER FISCAL OFFICERS  OF  THE  TOWN  OR  THE
VILLAGE,  SPECIFIED IN SUCH LOCAL LAW, 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 TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY  LONGER  OR
SHORTER PERIOD OF TIME.
  (5)  THIS  SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON
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 POLITICAL
SUBDIVISION OF THE STATE;
  B.  THE  UNITED  STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FROM TAXA-
TION;
  C. ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST,  FUND
OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
BLE  OR  EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHIL-
DREN OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO  THE
BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
OF  THE  ACTIVITIES  OF  WHICH  IS  CARRYING ON PROPAGANDA, OR OTHERWISE
ATTEMPTING 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 PARAGRAPH; AND
  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 GIVING  OF  THE  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 LAW OR REGULATION
SHALL BE FIRST DEPOSITED AND THERE IS FILED AN UNDERTAKING, ISSUED BY  A
SURETY  COMPANY  AUTHORIZED  TO  TRANSACT  BUSINESS  IN  THIS  STATE AND

S. 6651--B                          3

APPROVED BY THE SUPERINTENDENT OF INSURANCE OF THIS STATE AS TO SOLVENCY
AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE  OF  THE  SUPREME  COURT
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 TAXES, INTEREST AND PENALTIES STATED IN SUCH DETER-
MINATION PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT  IN  THE
PROSECUTION  OF  THE PROCEEDING, IN WHICH EVENT THE PETITIONER SHALL NOT
BE REQUIRED TO PAY SUCH TAXES, INTEREST  OR  PENALTIES  AS  A  CONDITION
PRECEDENT TO THE APPLICATION.
  (7) WHERE ANY TAX IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY, ILLE-
GALLY  OR  UNCONSTITUTIONALLY  COLLECTED  AND APPLICATION FOR THE REFUND
THEREOF 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 TAX CONFIRMED, THE  PETITIONER  WILL  PAY
ALL  COSTS  AND CHARGES WHICH ACCRUE IN THE PROSECUTION OF SUCH PROCEED-
ING.
  (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) REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED  BY  THIS
SECTION  SHALL BE PAID INTO THE TREASURY OF THE TOWN OF GREENBURGH OR OF
THE VILLAGE THEREIN, AND SHALL BE  CREDITED  TO  AND  DEPOSITED  IN  THE
GENERAL  FUND OF THE TOWN OR VILLAGE; AND MAY THEREAFTER BE ALLOCATED AT
THE DISCRETION OF THE BOARD OF LEGISLATORS OF THE TOWN OF GREENBURGH  OR
OF THE VILLAGE THEREIN FOR ANY TOWN OR VILLAGE PURPOSE.
  (10)  THE  BOARD  OF  LEGISLATORS  OF THE TOWN OF GREENBURGH OR OF THE
VILLAGE THEREIN SHALL ALLOCATE ONE-THIRD OF SUCH REVENUES RESULTING FROM
THE IMPOSITION OF TAX AUTHORIZED BY THIS SECTION, TO THE SCHOOL DISTRICT
OR DISTRICTS LOCATED IN SUCH TOWN OR VILLAGE THEREIN.
  (11) THE REVENUE  RESERVED  FOR  SCHOOL  DISTRICTS  SHALL  BE  DIVIDED
PROPORTIONALLY  BETWEEN  SCHOOL DISTRICTS WHOLLY OR PARTIALLY WITHIN THE
MUNICIPALITY BASED UPON THE NUMBER OF STUDENTS IN EACH SCHOOL  DISTRICT.
THAT  IS,  THE  MUNICIPALITY  SHALL DISTRIBUTE THE TAX REVENUE TO SCHOOL
DISTRICTS BASED UPON EACH DIVIDED SCHOOL DISTRICT'S  PROPORTION  OF  THE
MUNICIPALITY'S  PUBLIC  SCHOOL  STUDENTS;  SCHOOL  DISTRICTS MUST HAVE A
MINIMUM OF FIVE STUDENTS FROM THE MUNICIPALITY TO RECEIVE A PROPORTIONAL
DISTRIBUTION.  EACH  SCHOOL  DISTRICT  SHALL  DETERMINE  THE  NUMBER  OF
FULL-TIME,  NON-TUITION  STUDENTS  WHO    RESIDE IN THE MUNICIPALITY AND
SUBMIT SUCH DATA TO THE MUNICIPALITY, WHICH  DATA  WILL  BE  SUBJECT  TO
REVIEW BY THE MUNICIPALITY.
  (12)  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.

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Senate Bill S6651

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May 18, 2010 - Investigations And Government Operations Committee Vote

Investigations And Government Operations Committee Vote: May 18, 2010

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2009-S6651 - Details

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2009-S6651B (ACTIVE) - Details

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2009-S6651B (ACTIVE) - Bill Text download pdf

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Sponsored By

Andrea Stewart-Cousins

Archive: Last Bill Status - On Floor Calendar

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2009-S6651A - Details

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2009-S6651B (ACTIVE) - Sponsor Memo

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