Senate Bill S9314

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9314
 
                             I N  S E N A T E
 
                             February 27, 2026
                                ___________
 
 Introduced  by Sen. GALLIVAN -- 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 an occupancy tax
   in the village of Orchard Park, in Erie county; 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-z-6  to
 read as follows:
   § 1202-Z-6. OCCUPANCY TAX IN THE VILLAGE OF ORCHARD PARK. (1) NOTWITH-
 STANDING  ANY  OTHER  PROVISION  OF  LAW TO THE CONTRARY, THE VILLAGE OF
 ORCHARD PARK, IN THE COUNTY OF ERIE, IS HEREBY AUTHORIZED AND  EMPOWERED
 TO  ADOPT  AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A TAX, IN ADDI-
 TION 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 OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH VILLAGE.  FOR
 THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND
 INCLUDE  ANY  CONSISTING  OF  RENTABLE  UNITS AND PROVIDES LODGING ON AN
 OVERNIGHT BASIS  AND  SHALL  INCLUDE  THOSE  FACILITIES  DESIGNATED  AND
 COMMONLY  KNOWN  AS A "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 APPLI-
 CABLE  TO A PERMANENT RESIDENT OF A HOTEL OR MOTEL.  FOR THE PURPOSES OF
 THIS SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A PERSON  OCCUPY-
 ING  ANY  ROOM  OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST NINETY CONSEC-
 UTIVE DAYS.
   (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED  BY  THE  CHIEF  FISCAL
 OFFICER  OF THE VILLAGE OF ORCHARD PARK 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 TAXES IMPOSED SHALL BE PAID
 BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL  OR  MOTEL  ROOM
 OCCUPIED 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.
              

                                                            LBD14457-02-6
 S. 9314                             2
 
 HOTEL  OR  MOTEL  ROOM  OCCUPIED  FOR  AND  ON ACCOUNT OF THE VILLAGE OF
 ORCHARD PARK 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 TAXES 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  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 THE RENT OR CHARGE.
   (4)  SUCH  LOCAL  LAWS  MAY  PROVIDE FOR THE FILING OF RETURNS AND THE
 PAYMENT OF THE TAXES 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; OR
   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 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  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 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, 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
 S. 9314                             3
 
 NOT BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A  CONDITION
 PRECEDENT TO THE APPLICATION.
   (7)  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.
   (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 VILLAGE OF ORCHARD
 PARK AND SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF  SUCH
 VILLAGE. SUCH REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
   (10) 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.
   (11)  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  December
 31, 2028, when upon such date the provisions of this act shall be deemed
 repealed.