Senate Bill S8354

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

                                  8354

                            I N  S E N A T E

                              June 25, 2010
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the tax law, in relation to the imposition  of  a  hotel
  and motel tax in the town of Woodbury; 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-bb  to
read as follows:
  S  1202-BB. HOTEL OR MOTEL TAXES IN THE TOWN OF WOODBURY. (1) NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE TOWN OF  WOOD-
BURY,  ORANGE  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 SUCH AS THE LEGISLA-
TURE  HAS  OR  WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS
OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH TOWN. FOR THE  PURPOSES  OF  THIS
SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY
CONSISTING OF RENTABLE UNITS AND PROVIDING LODGING ON AN OVERNIGHT BASIS
AND SHALL INCLUDE THOSE FACILITIES DESIGNATED AND COMMONLY KNOWN AS "BED
AND BREAKFAST" AND "TOURIST" FACILITIES. THE RATES OF SUCH TAX SHALL NOT
EXCEED  FIVE PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM, PROVIDED
HOWEVER, THAT SUCH TAX SHALL NOT BE APPLICABLE TO A  PERMANENT  RESIDENT
OF  A  HOTEL OR MOTEL. FOR THE PURPOSES OF THIS SECTION THE TERM "PERMA-
NENT RESIDENT" SHALL MEAN A PERSON OCCUPYING ANY  ROOM  OR  ROOMS  IN  A
HOTEL OR MOTEL FOR AT LEAST NINETY CONSECUTIVE DAYS.
  (2)  SUCH  TAX  MAY  BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
OFFICER OF THE TOWN OF WOODBURY 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 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  WOODBURY
IMPOSING  THE  TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID THE

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

                                                           LBD02240-03-0

S. 8354                             2

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 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 NONPAY-
MENT 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 CHIEF FISCAL  OFFICER
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
ANY TRANSACTION, BY OR WITH ANY OF  THE  FOLLOWING  IN  ACCORDANCE  WITH
SECTION TWELVE HUNDRED THIRTY OF THIS CHAPTER:
  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 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.
  (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 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 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 SUPER-
INTENDENT  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 PROSE-
CUTION 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 BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A  CONDITION
PRECEDENT TO THE APPLICATION.

S. 8354                             3

  (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  MAY  ACCRUE  IN THE PROSECUTION OF SUCH
PROCEEDING.
  (8) EXCEPT IN THE CASE OF A WILFULLY 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 TOWN OF WOODBURY AND
SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE TOWN. SUCH
REVENUES MAY BE USED FOR ANY LAWFUL 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 and shall expire and be
deemed repealed 3 years after such date.