S T A T E   O F   N E W   Y O R K
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                                  9616

                          I N  A S S E M B L Y

                              May 13, 2014
                               ___________

Introduced by M. of A. CROUCH -- 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
  Delaware to establish hotel and 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 OR MOTEL TAXES IN DELAWARE COUNTY. (1)  NOTWITHSTAND-
ING  ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE COUNTY OF DELAWARE
IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS  IMPOS-
ING  IN  SUCH  COUNTY A TAX, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND
IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE COUNTY 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 PROVID-
ING 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 TWO 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 "PERMANENT RESIDENT" SHALL MEAN A PERSON  OCCU-
PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSEC-
UTIVE DAYS.
  (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COUNTY TREASURER
OR OTHER FISCAL OFFICERS OF DELAWARE COUNTY 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.
  (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  DELA-
WARE  IMPOSING THE TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID

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

                                                           LBD15037-01-4

A. 9616                             2

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
  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

A. 9616                             3

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 MAY 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 DELAWARE AND
SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE COUNTY.
  (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.
  (11) EACH ENACTMENT OF SUCH 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 EFFECTIVE 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.
  S 2. This act shall take effect immediately.