S T A T E   O F   N E W   Y O R K
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                                   6914
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 27, 2019
                                ___________
 
 Introduced  by M. of A. GANTT -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to authorizing a local  supple-
   mental tax on passenger car rentals in the city of Rochester
 
   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-yy  to
 read as follows:
   § 1202-YY. LOCAL SUPPLEMENTAL TAX ON PASSENGER CAR RENTALS IN THE CITY
 OF  ROCHESTER.    (1)  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE
 CONTRARY, THE CITY OF ROCHESTER, IN THE  COUNTY  OF  MONROE,  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 ANY PERSON A USE TAX FOR  THE  USE  WITHIN  THE
 CITY  OF  ROCHESTER  OF ANY PASSENGER CAR RENTED BY THE USER, WHICH IS A
 PURCHASE AT RETAIL OF SUCH PASSENGER CAR, BUT NOT INCLUDING ANY LEASE OF
 A PASSENGER CAR TO WHICH SUBDIVISION (I) OF SECTION ELEVEN HUNDRED ELEV-
 EN OF THIS CHAPTER APPLIES. THE RATE OF SUCH TAX SHALL NOT  EXCEED  FIVE
 PERCENT  OF  THE  CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN FOR SUCH
 PROPERTY, OR FOR THE USE OF SUCH PROPERTY,  INCLUDING  ANY  CHARGES  FOR
 SHIPPING  OR DELIVERY AS DESCRIBED IN PARAGRAPH THREE OF SUBDIVISION (B)
 OF SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER, BUT EXCLUDING ANY  CREDIT
 FOR TANGIBLE PERSONAL PROPERTY ACCEPTED IN PART PAYMENT AND INTENDED FOR
 RESALE.
   (2)  FOR  PURPOSES  OF  THIS  SECTION, THE FOLLOWING DEFINITIONS SHALL
 APPLY:
   A. MOTOR VEHICLE. A MOTOR VEHICLE AS DEFINED IN  SECTION  ONE  HUNDRED
 TWENTY-FIVE OF THE VEHICLE AND TRAFFIC LAW, BUT NOT INCLUDING A MOTORCY-
 CLE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10838-01-9
              

 A. 6914                             2
 
   B.  PASSENGER  CAR.  A  MOTOR VEHICLE HAVING A GROSS VEHICLE WEIGHT OF
 NINE THOUSAND POUNDS OR LESS WITH A SEATING CAPACITY OF NINE PERSONS  OR
 LESS DESIGNED FOR PASSENGER TRANSPORTATION.
   C.  RENTAL.  THE TRANSFER OF POSSESSION OF A MOTOR VEHICLE, WHETHER OR
 NOT THE MOTOR VEHICLE IS REQUIRED TO BE OR IS REGISTERED BY THIS  STATE,
 FOR A CONSIDERATION, WITHOUT THE TRANSFER OF THE OWNERSHIP OF SUCH MOTOR
 VEHICLE,  BUT  NOT  INCLUDING  A  LEASE  DESCRIBED IN SUBDIVISION (I) OF
 SECTION ELEVEN HUNDRED ELEVEN OF THIS CHAPTER.
   (3) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE  CHIEF  FISCAL
 OFFICER  OF  THE  CITY  OF ROCHESTER BY SUCH MEANS AND IN SUCH MANNER AS
 OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFICER  OR
 AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
   (4)  SUCH  LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
 BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE PASSENGER  CAR  OR  TO
 THE  PERSON  ENTITLED TO BE PAID OR CHARGE FOR THE PURCHASE AT RETAIL OF
 THE PASSENGER CAR FOR AND ON ACCOUNT OF THE CITY OF  ROCHESTER  IMPOSING
 THE  TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID OR CHARGE FOR
 THE PURCHASE AT RETAIL OF THE PASSENGER CAR  SHALL  BE  LIABLE  FOR  THE
 COLLECTION  AND  PAYMENT OF THE TAX; AND THAT SUCH OWNER OR PERSON ENTI-
 TLED TO BE PAID OR CHARGE FOR THE PURCHASE AT RETAIL  OF  THE  PASSENGER
 CAR  SHALL HAVE THE SAME RIGHT IN RESPECT TO COLLECTING THE TAX FROM THE
 PERSON PURCHASING THE PASSENGER CAR AT RETAIL, OR IN RESPECT TO  NONPAY-
 MENT OF THE TAX BY THE PERSON PURCHASING THE PASSENGER CAR AT RETAIL, AS
 IF THE TAXES WERE A PART OF THE PURCHASE AND PAYABLE AT THE SAME TIME AS
 THE  PURCHASE;  PROVIDED  HOWEVER,  THAT THE CHIEF FISCAL OFFICER OF THE
 CITY, SPECIFIED IN SUCH LOCAL LAWS, 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 FOR THE PURCHASE AT RETAIL OF  THE  PASSENGER
 CAR.
   (5)  SUCH  LOCAL  LAWS  MAY  PROVIDE FOR THE FILING OF RETURNS AND THE
 PAYMENT OF THE TAXES ON A MONTHLY BASIS OR ON A BASIS OF ANY  LONGER  OR
 SHORTER PERIOD OF TIME.
   (6)  THIS  SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON
 ANY OF 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 POLI-
 TICAL SUBDIVISION OF THE STATE;
   B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FOR TAXATION;
 OR
   C. ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST,  FUND
 OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
 BLE  OR EDUCATION PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHILDREN
 OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE BENE-
 FIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART  OF
 THE ACTIVITIES OF WHICH IS CARRYING ON PROPAGANDA, OR OTHERWISE ATTEMPT-
 ING  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 PARA-
 GRAPH.
   (7) 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 NOTICE OF SUCH

 A. 6914                             3
 
 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 LAWS OR REGULATIONS
 SHALL BE FIRST DEPOSITED AND THERE SHALL BE FILED AN UNDERTAKING, ISSUED
 BY A SURETY COMPANY AUTHORIZED TO TRANSACT BUSINESS IN  THIS  STATE  AND
 APPROVED BY THE SUPERINTENDENT OF INSURANCE 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
 THE  PROSECUTION  OF THE PROCEEDING, IN WHICH EVENT THE PETITIONER SHALL
 NOT BE REQUIRED TO PAY SUCH TAXES, INTERESTS OR PENALTIES AS A CONDITION
 PRECEDENT TO THE APPLICATION.
   (8) WHERE ANY TAXES IMPOSED HEREUNDER  SHALL  HAVE  BEEN  ERRONEOUSLY,
 ILLEGALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND
 THEREFOR  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 TAXES CONFIRMED, THE PETITIONER WILL PAY
 ALL COSTS AND CHARGES WHICH  MAY  ACCRUE  IN  THE  PROSECUTION  OF  SUCH
 PROCEEDING.
   (9)  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.
   (10)  ALL  REVENUES RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
 LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE CITY OF ROCHESTER  AND
 SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE CITY. SUCH
 REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
   (11) EACH ENACTMENT OF SUCH A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION
 OF A LOCAL SUPPLEMENTAL PASSENGER CAR RENTAL 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,  PURSU-
 ANT  TO THE PROVISIONS OF THIS SECTION, UPON THE EXPIRATION OF ANY OTHER
 LOCAL LAW ADOPTED PURSUANT TO THIS SECTION.
   (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.
   § 2. This act shall take effect immediately.