S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6243
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 7, 2025
                                ___________
 
 Introduced  by  Sen. ROLISON -- 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  authorizing  the  town  of
   Fishkill  to  adopt  a local law to impose a hotel/motel occupancy tax
   for hotels not located in the village  of  Fishkill;  authorizing  the
   village  of Fishkill to adopt local laws to impose a hotel/motel occu-
   pancy tax in such village;  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-dd-2 to
 read as follows:
   § 1202-DD-2. HOTEL OR MOTEL TAXES IN THE TOWN OF FISHKILL AND  IN  THE
 VILLAGE OF FISHKILL.  (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO
 THE  CONTRARY,  THE  FOLLOWING  MUNICIPALITIES ARE HEREBY AUTHORIZED AND
 EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING A TAX ON PERSONS  OCCU-
 PYING ROOMS IN HOTELS OR MOTELS IN SUCH TOWN OR VILLAGE, AS THE LEGISLA-
 TURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE, IN ADDITION TO
 ANY OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE:
   A.  THE  TOWN  OF FISHKILL, DUTCHESS COUNTY, IN THOSE PORTIONS OF SUCH
 TOWN NOT LOCATED WITHIN THE VILLAGE OF FISHKILL; AND
   B. THE VILLAGE OF FISHKILL SITUATE IN THE TOWN OF FISHKILL.
   (2) FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL"  SHALL  MEAN  A
 BUILDING  OR PORTION OF IT WHICH IS REGULARLY USED AND KEPT OPEN AS SUCH
 FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL,
 A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED.
   (3) THE RATE OF SUCH TAX SHALL NOT EXCEED TWO AND ONE-HALF PERCENT  OF
 THE  PER DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A
 DAILY OR LONGER BASIS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10397-01-5
 S. 6243                             2
              

 
   (4) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER  OF
 FINANCE  OR  OTHER  FISCAL  OFFICER  OF  THE  TOWN OF FISHKILL OR OF THE
 VILLAGE OF FISHKILL, AS THE CASE MAY BE,  BY  SUCH  MEANS  AND  IN  SUCH
 MANNER  AS  OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH
 OFFICERS  IN ACCORDANCE WITH THE TOWN OR VILLAGE CHARTER OR AS OTHERWISE
 MAY BE PROVIDED BY SUCH LOCAL LAW.
   (5) 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 TOWN OF  FISHKILL
 OR OF THE VILLAGE OF FISHKILL, 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 COMMISSION-
 ER  OF  FINANCE OR OTHER FISCAL OFFICERS OF SUCH TOWN OR VILLAGE, SPECI-
 FIED 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.
   (6) 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.
   (7) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
 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  POLITICAL
 SUBDIVISION OF THE STATE;
   B.  THE  UNITED  STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FROM TAXA-
 TION; AND
   C. ANY CORPORATION OR ASSOCIATION OR TRUST OR COMMUNITY CHEST, FUND OR
 FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS,  CHARITABLE
 OR  EDUCATIONAL PURPOSES OR FOR THE PREVENTION OF CRUELTY TO CHILDREN 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 PARA-
 GRAPH 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.
   (8) 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 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
 S. 6243                             3
 
 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 TAXES, INTEREST AND PENALTIES STATED IN SUCH  DETER-
 MINATION  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.
   (9) 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 ACCRUE IN THE PROSECUTION OF  SUCH  PROCEED-
 ING.
   (10) 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.
   (11) REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY  THIS
 SECTION  SHALL  BE  PAID INTO THE TREASURY OF THE TOWN OF FISHKILL OR OF
 THE VILLAGE OF FISHKILL, AND SHALL BE CREDITED TO AND DEPOSITED  IN  THE
 GENERAL FUND OF SUCH TOWN OR VILLAGE; AND MAY THEREAFTER BE ALLOCATED AT
 THE DISCRETION OF THE BOARD OF LEGISLATORS OF THE TOWN OF FISHKILL OR OF
 THE VILLAGE OF FISHKILL FOR ANY TOWN OR VILLAGE PURPOSE.
   (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.
   (13) EACH ENACTMENT OF SUCH A 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  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 PURSU-
 ANT TO THIS SECTION.
   § 2. This act shall take effect immediately, and shall expire  and  be
 deemed repealed December 31, 2027.