S T A T E   O F   N E W   Y O R K
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                                  9420

                          I N  A S S E M B L Y

                              March 3, 2016
                               ___________

Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT  to  amend  the  tax law, in relation to authorizing the town of
  Greenburgh and the town of Mount Pleasant to  adopt  a  local  law  to
  impose  a  hotel/motel  occupancy  tax  for  hotels  not  located in a
  village; authorizing specified villages in the towns of Greenburgh and
  Mount Pleasant to adopt local laws to impose a  hotel/motel  occupancy
  tax  in such villages; 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-dd to
read as follows:
  S 1202-DD. HOTEL OR MOTEL TAXES IN THE TOWN OF GREENBURGH, THE TOWN OF
MOUNT PLEASANT AND SPECIFIED VILLAGES THEREIN.  (1) NOTWITHSTANDING  ANY
OTHER  PROVISIONS  OF  LAW TO THE CONTRARY, THE FOLLOWING MUNICIPALITIES
ARE HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOS-
ING A TAX ON PERSONS OCCUPYING ROOMS IN HOTELS OR MOTELS IN  SUCH  TOWNS
OR  VILLAGES THEREIN, AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND
AUTHORITY TO IMPOSE, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND IMPOSED
PURSUANT TO THIS ARTICLE:
  A. THE TOWN OF GREENBURGH, WESTCHESTER COUNTY, IN  THOSE  PORTIONS  OF
SUCH TOWN NOT LOCATED WITHIN A VILLAGE;
  B.  THE  VILLAGES  OF  TARRYTOWN,  IRVINGTON, ARDSLEY, ELMSFORD, DOBBS
FERRY, HASTINGS-ON-HUDSON SITUATE IN THE TOWN OF GREENBURGH;
  C. THE TOWN OF MOUNT PLEASANT, WESTCHESTER COUNTY, IN  THOSE  PORTIONS
OF SUCH TOWN NOT LOCATED WITHIN A VILLAGE; AND
  D. THE VILLAGES OF PLEASANTVILLE AND SLEEPY HOLLOW SITUATE IN THE TOWN
OF MOUNT PLEASANT, WESTCHESTER COUNTY.
  (2)  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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14267-02-6
              

A. 9420                             2

  (3)  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.
  (4)  SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER OF
FINANCE OR OTHER FISCAL OFFICER OF THE TOWN  OF  GREENBURGH  OR  OF  ANY
SPECIFIED VILLAGE THEREIN OR OF THE TOWN OF MOUNT PLEASANT OR ANY SPECI-
FIED  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 ACCORDANCE WITH THE TOWN OR VILLAGE CHARTER OR AS OTHERWISE
MAY BE PROVIDED BY SUCH LOCAL LAW.
  (5) 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 SPECIFIED VILLAGE THEREIN OR OF THE TOWN OF MOUNT PLEAS-
ANT  OR  ANY  SPECIFIED  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
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 NONPAYMENT OF THE TAX BY THE PERSON OCCUPY-
ING  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
SUCH TOWNS OR VILLAGES, 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.
  (6) 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.
  (7) 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; AND
  C. ANY CORPORATION OR ASSOCIATION OR TRUST OR COMMUNITY CHEST, FUND OR
FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS,  CHARITABLE
OR  EDUCATIONAL PURPOSES OR FOR THE PREVENTION OF CRUELTY TO CHILDREN 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 PARA-
GRAPH 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.
  (8) 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

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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 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.
  (9) 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.
  (10) 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.
  (11)  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  SPECIFIED  VILLAGE  THEREIN OR OF THE TOWN OF MOUNT PLEASANT OR ANY
SPECIFIED VILLAGE THEREIN, AND SHALL BE CREDITED TO AND DEPOSITED IN THE
GENERAL FUND OF SUCH TOWN OR VILLAGE; AND MAY THEREAFTER BE ALLOCATED AT
THE DISCRETION OF THE BOARD OF LEGISLATORS OF THE TOWN OF GREENBURGH  OR
OF THE SPECIFIED VILLAGE THEREIN OR OF THE TOWN OF MOUNT PLEASANT OR ANY
SPECIFIED VILLAGE THEREIN FOR ANY TOWN OR VILLAGE PURPOSE.
  (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.
  (13) 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.
  S 2. This act shall take effect immediately, and shall expire  and  be
deemed repealed September 1, 2019.