The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8996
 
                             I N  S E N A T E
 
                                May 3, 2022
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- 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 permitting  the  village  of
   Cold  Spring  to  impose  a hotel and motel tax; 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-hh to
 read as follows:
   § 1202-HH. HOTEL OR MOTEL TAXES IN THE VILLAGE  OF  COLD  SPRING.  (1)
 NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE VILLAGE
 OF  COLD  SPRING,  IN  THE  COUNTY  OF  PUTNAM, IS HEREBY AUTHORIZED AND
 EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE 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 AUTHORI-
 TY TO IMPOSE UPON  PERSONS  OCCUPYING  HOTEL  OR  MOTEL  ROOMS  IN  SUCH
 VILLAGE.   FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL"
 SHALL MEAN AND INCLUDE ANY FACILITY CONSISTING  OF  RENTABLE  UNITS  AND
 PROVIDING  LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILI-
 TIES 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 OCCUPYING ANY ROOM OR ROOMS IN A HOTEL  OR  MOTEL  FOR  AT  LEAST
 NINETY CONSECUTIVE DAYS.
   (2)  SUCH  TAX  MAY  BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE VILLAGE OF COLD SPRING 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.
   (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.

                                                            LBD15647-01-2
 S. 8996                             2
 
 HOTEL OR MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE VILLAGE  OF  COLD
 SPRING  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
 NONPAYMENT 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 VILLAGE, 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 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 SUPER-
 INTENDENT  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 PROSE-
 CUTION 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
 S. 8996                             3
 
 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 THE VILLAGE OF COLD SPRING
 AND  SHALL  BE  CREDITED  TO  AND  DEPOSITED  IN THE GENERAL FUND OF THE
 VILLAGE. SUCH REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
   (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.
   §  2.  This  act shall take effect immediately and shall expire and be
 deemed repealed 3 years after such date.