S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7597
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 3, 2017
                                ___________
 
 Introduced by M. of A. McDONALD -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to authorizing the city of Troy
   to  impose hotel and motel taxes; 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-ff to
 read as follows:
   § 1202-FF. HOTEL OR MOTEL TAXES IN THE CITY OF TROY. (1) NOTWITHSTAND-
 ING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE CITY OF TROY, RENS-
 SELAER COUNTY, IS HEREBY AUTHORIZED AND EMPOWERED  TO  ADOPT  AND  AMEND
 LOCAL  LAWS  IMPOSING  IN  SUCH CITY A TAX, IN ADDITION TO ANY OTHER TAX
 AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE  LEGISLATURE
 HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON PERSONS OCCUPY-
 ING HOTEL OR MOTEL ROOMS IN SUCH CITY. FOR THE PURPOSES OF THIS SECTION,
 THE  TERM  "HOTEL"  OR  "MOTEL"  SHALL  MEAN AND INCLUDE ANY FACILITY OR
 BUILDING OR PORTION THEREOF PROVIDING LODGING ON AN OVERNIGHT BASIS  AND
 SHALL  INCLUDE  FACILITIES  DESIGNATED  AND  COMMONLY  KNOWN AS "BED AND
 BREAKFAST" AND "TOURIST" FACILITIES. THE RATES OF  SUCH  TAX  SHALL  NOT
 EXCEED  FOUR 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 THIRTY CONSECUTIVE DAYS.
   (2)  SUCH  TAX  MAY  BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE CITY OF TROY 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11199-01-7

 A. 7597                             2
 
 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  CITY  OF  TROY
 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 CHIEF FISCAL OFFICER
 OF THE CITY, 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 PURSUANT TO  THIS
 SECTION 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  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, INTEREST AND  PENALTIES  STATED  IN  SUCH
 DETERMINATION  PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT IN

 A. 7597                             3
 
 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 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 CITY OF TROY AND SHALL
 BE  CREDITED  TO AND DEPOSITED IN THE GENERAL FUND OF THE CITY. THE CITY
 SHALL BE AUTHORIZED TO RETAIN THE NECESSARY REVENUE TO DEFER THE EXPENSE
 OF THE CITY IN ADMINISTERING SUCH TAX AND THE BALANCE OF  SUCH  REVENUES
 SHALL  BE  ALLOCATED  TO THE PROMOTION OF TOURISM IN THE CITY OF TROY OR
 USED FOR OTHER LAWFUL PURPOSE AS SET OUT IN SUCH LOCAL LAW.
   (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.
   § 2. This act shall take effect immediately and shall  expire  and  be
 deemed repealed on September 1, 2020.