Senate Bill S9157

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9157
 
                             I N  S E N A T E
 
                             February 9, 2026
                                ___________
 
 Introduced  by Sen. BORRELLO -- 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  city  of
   Batavia  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-rr to
 read as follows:
   § 1202-RR. HOTEL OR MOTEL  TAXES  IN  THE  CITY  OF  BATAVIA.  (1)  A.
 NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE CITY OF
 BATAVIA, GENESEE 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 LEGISLA-
 TURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO  IMPOSE  UPON  PERSONS
 OCCUPYING  HOTEL  OR  MOTEL ROOMS IN SUCH CITY. FOR THE PURPOSES OF THIS
 SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY
 PROVIDING LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE  FACILI-
 TIES  DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFAST" AND "TOURIST"
 FACILITIES.
   B. THE RATES OF SUCH TAX SHALL NOT EXCEED THREE  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 CHIEF FISCAL
 OFFICER OF THE CITY OF BATAVIA 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.
              

                                                            LBD14413-02-6
 S. 9157                             2
 
 HOTEL  OR  MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE CITY OF BATAVIA
 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 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
 DETERMINATION  PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT IN
 THE PROSECUTION OF THE PROCEEDING, IN WHICH EVENT THE  PETITIONER  SHALL
 S. 9157                             3
 
 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 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.
   (9) ALL REVENUES RESULTING FROM THE IMPOSITION OF THE  TAX  UNDER  THE
 LOCAL  LAWS  SHALL  BE PAID INTO THE TREASURY OF THE CITY OF BATAVIA AND
 SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE CITY.  THE
 CITY  SHALL  BE AUTHORIZED TO RETAIN THE NECESSARY REVENUE, IN AN AMOUNT
 NOT TO EXCEED FOUR PERCENT OF THE TOTAL REVENUE, TO DEFER THE EXPENSE OF
 THE CITY IN ADMINISTERING SUCH TAX AND  THE  BALANCE  OF  SUCH  REVENUES
 SHALL  BE  ALLOCATED TO COMMUNITY AND ECONOMIC DEVELOPMENT, PLANNING AND
 TOURISM.
   (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 September 1, 2027.