S T A T E   O F   N E W   Y O R K
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     S. 2622                                                  A. 2853
 
                        2019-2020 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                             January 28, 2019
                                ___________
 
 IN SENATE -- Introduced by Sen. BRESLIN -- read twice and ordered print-
   ed,  and  when  printed  to  be committed to the Committee on Investi-
   gations and Government Operations
 
 IN ASSEMBLY -- Introduced by M. of A. McDONALD -- read once and referred
   to the Committee 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05922-01-9

 S. 2622                             2                            A. 2853
 
 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
 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

 S. 2622                             3                            A. 2853
 
 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
 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, 2022.