S T A T E   O F   N E W   Y O R K
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                                  6872

                            I N  S E N A T E

                              March 2, 2016
                               ___________

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
  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  AND  SPECI-
FIED VILLAGES THEREIN AND IN THE VILLAGE OF SLEEPY HOLLOW.  (1) NOTWITH-
STANDING  ANY  OTHER  PROVISIONS  OF  LAW TO THE CONTRARY, THE FOLLOWING
MUNICIPALITIES ARE HEREBY AUTHORIZED AND EMPOWERED TO  ADOPT  AND  AMEND
LOCAL LAWS IMPOSING 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  AUTHOR-
IZED 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; AND
  C. THE VILLAGE OF 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.
  (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.

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

                                                           LBD02745-04-6

S. 6872                             2

  (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 VILLAGE OF SLEEPY HOLLOW SITUATE  IN
THE  TOWN  OF  MOUNT  PLEASANT, 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  VILLAGE  OF  SLEEPY
HOLLOW  SITUATE IN THE TOWN OF MOUNT PLEASANT 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
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

S. 6872                             3

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 VILLAGE OF SLEEPY HOLLOW SITUATE
IN THE TOWN OF MOUNT PLEASANT, AND SHALL BE CREDITED TO AND DEPOSITED IN
THE GENERAL FUND OF SUCH TOWN OR VILLAGE; AND MAY  THEREAFTER  BE  ALLO-
CATED  AT  THE  DISCRETION  OF  THE  BOARD OF LEGISLATORS OF THE TOWN OF
GREENBURGH OR OF THE SPECIFIED VILLAGE THEREIN  OR  OF  THE  VILLAGE  OF
SLEEPY  HOLLOW  SITUATE  IN  THE  TOWN OF MOUNT PLEASANT 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.