S T A T E   O F   N E W   Y O R K
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                                   5848
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                May 3, 2017
                                ___________
 
 Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11199-01-7
              

 S. 5848                             2
 
   (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 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

 S. 5848                             3
 
   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
 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.