Senate Bill S6616

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

    S. 6616                                                  A. 9463

                      S E N A T E - A S S E M B L Y

                              March 5, 2012
                               ___________

IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations and Government Operations

IN  ASSEMBLY  -- Introduced by M. of A. BUTLER -- read once and referred
  to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Fulton to impose hotel or motel taxes

  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-cc  to
read as follows:
  S  1202-CC.  HOTEL AND MOTEL TAX IN FULTON COUNTY. (1) NOTWITHSTANDING
ANY OTHER PROVISION OF LAW TO THE CONTRARY,  THE  COUNTY  OF  FULTON  IS
HEREBY  AUTHORIZED  AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING
IN SUCH COUNTY 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 HOTEL OR  MOTEL
ROOMS  IN SUCH COUNTY. FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL
OR MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY PROVIDING  LODGING  ON  AN
OVERNIGHT  BASIS  AND  SHALL  INCLUDE  THOSE  FACILITIES  DESIGNATED AND
COMMONLY KNOWN AS "BED AND  BREAKFAST",  "INN",  "HOUSEKEEPING  COTTAGES
WITH FOUR OR MORE UNITS", AND "TOURIST FACILITIES".
  THE  RATES  OF  SUCH  TAX  SHALL BE ONE-HALF OF ONE PERCENT, ANY WHOLE
PERCENT OR ANY COMBINATION OF  A  WHOLE  PERCENT  AND  ONE-HALF  OF  ONE
PERCENT;  PROVIDED  THAT  SUCH  RATES  SHALL  NOT  EXCEED  FOUR PERCENT;
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
"PERMANENT  RESIDENT" SHALL MEAN A PERSON OCCUPYING ANY ROOM OR ROOMS IN
A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSECUTIVE DAYS.
  (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COUNTY TREASURER
OR OTHER FISCAL OFFICERS OF THE COUNTY OF FULTON BY SUCH  MEANS  AND  IN
SUCH  MANNER  AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY
SUCH OFFICERS OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.

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

                                                           LBD14506-01-2

S. 6616                             2                            A. 9463

  (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 COUNTY OF  FULTON
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 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 COUNTY  TREASURER  OR
OTHER  FISCAL OFFICERS OF THE COUNTY, 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 ARTICLE:
  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  PURSUANT
TO THIS SECTION SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITU-
TIONALITY  OR  ANY OTHER REASON WHATSOEVER BY A PROCEEDING UNDER ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES IF APPLICATION  THERE-
FOR  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 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 FINANCIAL SERVICES 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

S. 6616                             3                            A. 9463

  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.
  (7) WHERE ANY TAX IMPOSED PURSUANT TO THIS  SECTION  SHALL  HAVE  BEEN
ERRONEOUSLY,  ILLEGALLY  OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION
FOR THE REFUND THEREOF DULY MADE TO THE PROPER FISCAL OFFICER  OR  OFFI-
CERS, AND SUCH OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENY-
ING  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 DETERMI-
NATION 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 PROSE-
CUTION 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 COUNTY OF FULTON AND
SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND  OF  THE  COUNTY,
THEREAFTER  TO  BE  ALLOCATED  FOR THE PROMOTION OF TOURISM DEVELOPMENT,
ECONOMIC DEVELOPMENT, AND OTHER DIRECTLY RELATED AND  SUPPORTING  ACTIV-
ITIES;  PROVIDED,  HOWEVER,  THAT SUCH LOCAL LAWS SHALL PROVIDE THAT THE
COUNTY OF FULTON SHALL BE AUTHORIZED TO RETAIN UP TO A  MAXIMUM  OF  TEN
PERCENT  OF SUCH REVENUES TO DEFER THE NECESSARY EXPENSES OF SUCH COUNTY
IN ADMINISTERING SUCH TAX.
  (10) EACH ENACTMENT OF SUCH LOCAL LAW MAY PROVIDE FOR 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 PURSUANT 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.