S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5572
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 13, 2019
                                ___________
 
 Introduced  by  M.  of  A.  MANKTELOW  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to authorizing Wayne County  to
   impose and collect hotel and motel occupancy 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-ww  to
 read as follows:
   §  1202-WW.  HOTEL OR MOTEL TAXES IN WAYNE COUNTY. (1) NOTWITHSTANDING
 ANY OTHER PROVISIONS OF LAW TO THE CONTRARY,  THE  COUNTY  OF  WAYNE  IS
 HEREBY  AUTHORIZED  AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING
 IN SUCH COUNTY 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 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 PROVIDING 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 FIVE 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  WAYNE  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08946-01-9

 A. 5572                             2
 
 HOTEL  OR  MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE COUNTY OF WAYNE
 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 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 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 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

 A. 5572                             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 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  MAY  ACCRUE  IN THE PROSECUTION 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 WAYNE COUNTY AND SHALL BE
 CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE  COUNTY;  PROVIDED,
 HOWEVER,  THAT  SUCH  LOCAL  LAWS SHALL PROVIDE THAT THE COUNTY SHALL BE
 AUTHORIZED TO RETAIN UP TO A MAXIMUM OF TEN PERCENT OF SUCH  REVENUE  TO
 DEFER  THE  NECESSARY  EXPENSES OF THE COUNTY IN ADMINISTERING SUCH TAX.
 THE REVENUE DERIVED FROM THE TAX, AFTER DEDUCTING  THE  AMOUNT  PROVIDED
 FOR  ADMINISTERING  SUCH  TAX,  AS  SO AUTHORIZED BY LOCAL LAW, SHALL BE
 ALLOCATED TO ENHANCE THE GENERAL ECONOMY OF WAYNE  COUNTY,  ITS  CITIES,
 TOWNS AND VILLAGES.
   § 2. This act shall take effect immediately.