S T A T E   O F   N E W   Y O R K
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                                   6548
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 11, 2019
                                ___________
 
 Introduced by M. of A. CROUCH -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend the tax law, in relation to authorizing the county of
   Chenango to establish hotel and motel 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-ff to
 read as follows:
   § 1202-FF. HOTEL OR MOTEL TAXES IN CHENANGO COUNTY. (1)  NOTWITHSTAND-
 ING  ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE COUNTY OF CHENANGO
 IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS  IMPOS-
 ING  IN  SUCH  COUNTY A TAX, IN ADDITION TO ANY OTHER TAX AUTHORIZED AND
 IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE COUNTY 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 PROVID-
 ING 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 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 "PERMANENT 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 COUNTY TREASURER
 OR  OTHER  FISCAL  OFFICERS OF CHENANGO 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10166-01-9

 A. 6548                             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 COUNTY OF CHENAN-
 GO  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  PURSUANT
 TO THIS SECTION SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITU-
 TIONALITY  OR  ANY OTHER REASON WHATSOEVER BY A PROCEEDING UNDER ARTICLE
 SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES IF APPLICATION  THERE-
 FOR  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

 A. 6548                             3
 
 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 COUNTY OF CHENANGO AND
 SHALL  BE  CREDITED  TO AND DEPOSITED IN THE GENERAL FUND OF THE COUNTY,
 THEREAFTER TO BE ALLOCATED FOR THE  PROMOTION  OF  TOURISM  DEVELOPMENT,
 ECONOMIC  DEVELOPMENT,  AND OTHER DIRECTLY RELATED AND SUPPORTING ACTIV-
 ITIES.
   (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.