Senate Bill S9850

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9850
 
                             I N  S E N A T E
 
                               April 8, 2026
                                ___________
 
 Introduced  by  Sen. ZELLNER -- 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 town of Amherst
 
   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-ll to
 read as follows:
   § 1202-LL. OCCUPANCY TAX IN THE TOWN OF AMHERST.  (1)  NOTWITHSTANDING
 ANY  OTHER PROVISION OF LAW TO THE CONTRARY, THE TOWN OF AMHERST, IN THE
 COUNTY OF ERIE, IS HEREBY AUTHORIZED AND EMPOWERED TO  ADOPT  AND  AMEND
 LOCAL  LAWS  IMPOSING  IN  SUCH TOWN 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 ANY ROOM FOR HIRE IN ANY HOTEL. FOR THE PURPOSES  OF  THIS  SECTION,
 THE  TERM  "HOTEL" SHALL MEAN A BUILDING OR PORTION OF IT WHICH IS REGU-
 LARLY USED AND KEPT OPEN AS SUCH FOR THE LODGING OF GUESTS.    THE  TERM
 "HOTEL" INCLUDES AN APARTMENT HOTEL, A MOTEL OR A BOARDING HOUSE, WHETH-
 ER  OR  NOT  MEALS ARE SERVED. 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.
   (2)  SUCH  TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE TOWN OF AMHERST 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 LAWS.
   (3)  SUCH  LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
 BY THE PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE  IN  THE
 TOURIST  HOME,  INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE OF PUBLIC
 ACCOMMODATION OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR
 CHARGE  FOR  THE  ROOM  FOR  HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL,
 MOTEL OR OTHER SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED FOR AND ON
 ACCOUNT OF THE TOWN OF AMHERST IMPOSING THE TAX AND THAT SUCH  OWNER  OR
 PERSON  ENTITLED  TO  BE PAID THE RENT OR CHARGE SHALL BE LIABLE FOR THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15473-04-6
 S. 9850                             2
 
 COLLECTION AND PAYMENT OF THE TAX; AND THAT SUCH OWNER OR  PERSON  ENTI-
 TLED  TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT
 TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE ROOM FOR HIRE IN THE
 TOURIST  HOME,  INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE OF PUBLIC
 ACCOMMODATION, OR IN RESPECT TO NONPAYMENT OF  THE  TAX  BY  THE  PERSON
 OCCUPYING THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL
 OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, 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 TOWN,  SPECIFIED
 IN SUCH LOCAL LAWS, SHALL BE JOINED AS A PARTY IN ANY ACTION OR PROCEED-
 ING 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 OF 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  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.
   D.  A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF THIS
 SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A NATURAL PERSON OCCU-
 PYING ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY  CONSEC-
 UTIVE DAYS.
   (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 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
 S. 9850                             3

   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
 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 TOWN  OF  AMHERST  AND
 SHALL  BE  CREDITED  TO  AND  DEPOSITED IN THE GENERAL FUND OF THE TOWN.
 SEVENTY-FIVE PERCENT OF SUCH REVENUES  SHALL  BE  USED  FOR  ANY  LAWFUL
 PURPOSES  AND  TWENTY-FIVE  PERCENT  OF  SUCH REVENUES SHALL BE USED FOR
 CAPITAL IMPROVEMENTS AT  TOWN-OWNED  FACILITIES  RELATED  TO  YOUTH  AND
 AMATEUR  SPORTS,  HEALTH  AND  WELLNESS  ACTIVITIES,  COMMUNITY CENTERS,
 PARKS, AND PLAYGROUNDS.
   (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.