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HOTEL TAX INTRODUCED...WORK SESSION...WEEKEND GUIDE...CORRECTION ABOUT CERT
Release Date: February 06, 2010

 
New York State Senator Andrea Stewart Cousins has introduced a bill before the NYS Senate authorizing the town to have a hotel/motel occupancy tax. This law, if adopted, could generate six figures in revenue for the town and will offset some of the loss of revenue from mortgage & sales tax-among other revenue reductions. NYS currently allows cities to have hotel occupancy tax but not towns/villages. A number of WEstchester towns/villages have recently approved resolutions asking the NYS Legislature to authorize a hotel tax for towns/villages. A copy of the Senate bill follows. A bill authorizing a hotel tax will also have to be introduced in the State Assembly.
________________________________________________________________________

                                          6651

                    IN SENATE

                                    January 22, 2010

                                       ___________

        Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,

          and when printed to be committed to the  Committee  on Investigations

          and Government Operations

        AN  ACT  to  amend  the  tax law, in relation to authorizing the town of

          Greenburgh to adopt a local law to impose a hotel/motel occupancy tax

          The People of the State of New York, represented in Senate and

Assem-

        bly, do enact as follows:

     1    Section  1.  The tax law is amended by adding a new section

1202-bb to

     2  read as follows:

     3    § 1202-bb. Hotel or  motel  taxes  in  the  town  of  Greenburgh.

(1)

     4  Notwithstanding any other provisions of law to the contrary, the town of

     5  Greenburgh,  Westchester  county,  is hereby authorized and empowered to

     6  adopt and amend local laws imposing in such town a tax, in addition  to

     7  any  other  tax  authorized and imposed pursuant to this article, as the

     8  legislature has or would have the power and  authority  to  impose upon

     9  persons  occupying  rooms  in  hotels  or  motels  in such town.

For the

    10  purposes of this section, the term "hotel"  shall  mean  a building  or

    11  portion  of  it  which  is  regularly used and kept open as such for the

    12  lodging of guests. The term "hotel" includes an apartment hotel, a motel

    13  or a boarding house, whether or not meals are served. The rate  of such

    14  tax  shall not exceed three percent of the per diem rental rate for each

    15  room whether such room is rented on a daily or longer basis.

    16    (2) Such tax may be collected and administered by the

commissioner  of

    17  finance  or other fiscal officer of the town of Greenburgh by such means

    18  and in such manner as other taxes which are now collected  and

adminis-

    19  tered  by such officers in accordance with the town charter or as

other-

    20  wise may be provided by such local law.

    21    (3) Such local laws may provide that any tax imposed shall be

paid  by

    22  the person liable therefor to the owner of the hotel or motel room

occu-

    23  pied  or  to  the  person entitled to be paid the rent or charge for the

    24  hotel or motel room occupied for and on account of the  town  of

Green-

    25  burgh  imposing  the  tax,  and that such owner or person entitled to be

    26  paid the rent or charge shall be liable for the collection  and payment

    27  of  the  tax; and that such owner or person entitled to be paid the rent

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets

                              [ ] is old law to be omitted.

LBD15394-01-0

        S. 6651                             2

     1  or charge shall have the same right in respect  to  collecting  the tax

     2  from  the  person  occupying  the  hotel or motel room, or in respect to

     3  nonpayment of the tax by the person occupying the hotel or  motel room,

     4  as  if the tax were a part of the rent or charge and payable at the same

     5  time as the rent or charge; provided, however, that the commissioner  of

     6  finance  or  other  fiscal officers of the town, specified in such local

     7  law, shall be joined as a party in any action or proceeding brought  to

     8  collect  the  tax  by the owner or by the person entitled to be paid the

     9  rent or charge.

    10    (4) Such local laws may provide for the  filing  of  returns  and

the

    11  payment  of  the tax on a monthly basis or on the basis of any longer or

    12  shorter period of time.

    13    (5) This section shall not authorize the imposition of such  tax

upon

    14  the following:

    15    a.  The  state  of  New  York,  or any public corporation,

including a

    16  public corporation created pursuant to agreement or compact with another

    17  state or the dominion of Canada, improvement district or other political

    18  subdivision of the state;

    19    b. The United States of America, insofar as it is  immune  from

taxa-

    20  tion;

    21    c.  Any corporation or association, or trust, or community chest,

fund

    22  or foundation organized and operated exclusively for religious,

charita-

    23  ble or educational purposes, or for the prevention of cruelty  to

chil-

    24  dren  or animals, and no part of the net earnings of which inures to the

    25  benefit of any private shareholder or individual and no substantial part

    26  of the activities of which  is  carrying  on  propaganda,  or otherwise

    27  attempting  to influence legislation; provided, however, that nothing in

    28  this paragraph shall include an organization operated  for  the primary

    29  purpose  of  carrying  on a trade or business for profit, whether or not

    30  all of its profits are payable to one or more organizations described in

    31  this paragraph; and

    32    d. A permanent resident of a hotel or motel. For the purposes of

this

    33  section, the term "permanent resident" shall mean a natural person

occu-

    34  pying  any room or rooms in a hotel or motel for at least thirty

consec-

    35  utive days.

    36    (6) Any final determination of the amount of any tax payable

hereunder

    37  shall be reviewable for error, illegality or unconstitutionality or any

    38  other  reason  whatsoever by a proceeding under article seventy-eight of

    39  the civil practice law and rules if application therefor is made to the

    40  supreme  court  within  thirty  days  after giving of the notice of such

    41  final determination, provided, however, that any such  proceeding under

    42  article  seventy-eight  of the civil practice law and rules shall not be

    43  instituted unless:

    44    a. The amount of any tax sought to be reviewed, with such

interest and

    45  penalties thereon as may be provided for  by  local  law  or regulation

    46  shall  be first deposited and there is filed an undertaking, issued by a

    47  surety company  authorized  to  transact  business  in  this  state and

    48  approved by the superintendent of insurance of this state as to solvency

    49  and  responsibility,  in  such  amount as a justice of the supreme court

    50  shall approve to the effect that if such proceeding be dismissed or the

    51  tax  confirmed  the  petitioner will pay all costs and charges which may

    52  accrue in the prosecution of such proceeding; or

    53    b. At the option of the petitioner such undertaking may be  in  a

sum

    54  sufficient  to cover taxes, interest and penalties stated in such

deter-

    55  mination plus the costs and charges which may accrue against in  in the

    56  prosecution  of  the proceeding, in which event the petitioner shall not

        S. 6651                             3

     1  be required to pay such taxes, interest  or  penalties  as  a condition

     2  precedent to the application.

     3    (7) Where any tax imposed hereunder shall have been erroneously,

ille-

     4  gally  or  unconstitutionally  collected  and application for the refund

     5  thereof duly made to the proper fiscal officer  or  officers,  and such

     6  officer or officers shall have made a determination denying such refund,

     7  such  determination  shall  be  reviewable by a proceeding under article

     8  seventy-eight of the civil practice law and  rules,  provided, however,

     9  that  such  proceeding is instituted within thirty days after the giving

    10  of the notice of such denial, that a final determination of tax due was

    11  not  previously  made,  and that an undertaking is filed with the proper

    12  fiscal officer or officers in such amount and with such  sureties as  a

    13  justice  of  the  supreme court shall approve to the effect that if such

    14  proceeding be dismissed or the tax confirmed, the  petitioner  will pay

    15  all  costs  and charges which accrue in the prosecution of such

proceed-

    16  ing.

    17    (8) Except in the case of a willfully false or fraudulent return

with

    18  intent  to  evade the tax, no assessment of additional tax shall be made

   19  after the expiration of more than three  years  from  the  date  of the

    20  filing  of  a  return,  provided, however, that where no return has been

    21  filed as provided by law the tax may be assessed at any time.

    22    (9) Revenues resulting from the imposition of tax authorized  by

this

    23  section  shall  be  paid into the treasury of the town of Greenburgh and

    24  shall be credited to and deposited in the general fund of the town; and

    25  may  thereafter  be allocated at the discretion of the board of

legisla-

    26  tors of the town of Greenburgh for any town purpose.

    27    (10) If any provision of this section or the  application

thereof  to

    28  any  person or circumstance shall be held invalid, the remainder of this

    29  section and the application  of  such  provision  to  other persons  or

    30  circumstances shall not be affected thereby.

    31    § 2. This act shall take effect immediately.

SPONSORS MEMO:

                           NEW YORK STATE SENATE

                    INTRODUCER'S MEMORANDUM IN SUPPORT

            submitted in accordance with Senate Rule VI. Sec 1

BILL NUMBER: S6651

SPONSOR: STEWART-COUSINS

TITLE OF BILL:

An act to amend the tax law, in relation to authorizing the town of Greenburgh to adopt a local law to impose a hotel/motel occupancy tax

PURPOSE OR GENERAL IDEA OF BILL:

This legislation authorizes the Town of Greenburgh, Westchester County to impose a hotel or motel occupancy tax not to exceed three percent in order to gain revenue

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends the tax law by adding a new Section 1202-bb to authorize and empower the town of Greenburgh to adopt and amend local laws imposing in such town a tax to impose upon persons occupying any room for hire in any hotel. This section also sets forth the definition of the term hotel and the maximum amount of such tax.

This section also sets forth the method for which such tax is collected and administered; states that such local laws may provide that any taxes imposed shall be paid by the person liable therefore to the owner of the room for hire in the hotel or other similar place of public accommo- dation; allows the local laws to provide for the filing of returns and the payment of the taxes on a monthly basis or on the basis of any long- er or shorter period of time; sets forth which entities such imposition of tax shall be prohibited.  Furthermore, the bill sets forth the provisions that allow for a review for error, illegality or unconstitu- tionality of the amount of any tax payable under this legislation; sets forth the provision for which the imposition of this tax authorized shall be paid into the treasury of the town of Greenburgh the county of Westchester and shall be credited to and deposited in the general fund of the town and thereafter shall be allocated at the discretion of the board of legislators of the town of Greenburgh.

Section 2 is the effective date.

JUSTIFICATION:

During these difficult economic times, localities are searching for revenue to continue to provide services residents rely upon, without having to increase property taxes and burden the taxpayer. This legis- lation will assist the town of Greenburgh with that goal.

FISCAL IMPLICATIONS:

None to the State.

LEGISLATIVE HISTORY:

New Bill - 2010

EFFECTIVE DATE:

This act shall take effect immediately.

Kate Glazer, Director

Legislative Affairs

Office of Senator Andrea Stewart-Cousins

(518) 455-2585

Work Session Agenda of the Greenburgh Town Board

Tuesday – February 09, 2010 – 9:15AM

(Work Sessions begin at 9:15AM

Except where schedule changes are made by the Board)

(All Work Sessions are Televised Live on Cablevision Channel 76, Verizon 35 and are streamed live.   Work Sessions and Town Board Meetings will be aired each Friday, Saturday and Sunday starting at 7:02am and 4:45pm.  Each segment will run for approximately 6 to 7 hours,

depending upon the length of the two meetings.)

09:15 AM Proposed Storm Water Retrofit Project

09:30 AM Agenda Review  

09:35 AM Executive Session – Legal

12:00 Noon Adjourn Meeting

 

http://www.rivertownsguide.com 

 
This Weekend
- Opening Reception: Sculptor Malcolm MacDougall, III
- Opening Reception: Patterns - Quilt Show
- Food Bank for Westchester's  14th Annual Take Heart Against Hunger, Valentine's Day Wine Tasting Dinner
- Bronx Kiss:  A Celebration of John Patrick Shanley
- Opening Reception: Jill Skupin Burkholder and Geoffrey Detrani
- "The 25th Annual  Putnam County Spelling Bee"
- Clocktower Players Teen Troupe presents  "13 - A New Musical"
- Dr. Johnson performs
- Hudson River Eaglefest
- Valentine Plant and Bake, Book  & Vintage Jewelry Sale
-  "20000 Leagues Under the Sea"
- Guiding Eyes for the Blind’s AKC Canine Good Citizen Test
- Gospel Music Concert: “From The Middle Passage, An African American Journey"
- Live the Jazz with the Andy Polay Bands
- James Wilson, Mike Levine, and Marc Jacoby perform
- A Valentine Evening of  Doo Wop & Rock N Roll
- Riverrun performs
- Blood Drive
- Free-A-Tree Vine Cutting
- Indoor Farmers Market
- Green Burial
- Matt Turk performs
- Artists Opening Reception "A Celebration of Black History Month"
- Natural History Exhibit Opening  Trees: Heroes of our Planet
- Opening Reception: Photography Takes Over 2010
Details & Links can all be found on our Home Page http://www.rivertownsguide.com
 

 
Upcoming Films at Irvington Town Hall Theater
-- “The Damned United”: Wednesday, February 10 @ 8pm
-- “Romeo and Juliette” by Gounod: Saturday, February 14 @ 1pm
-- “Carmen” by Bizet: Sunday, February 21 @ 1pm
-- “Anvil”: Wednesday, February 24 @ 8pm
-- “I Puritani” by Bellini: Sunday, March 7 @ 1pm
www.rivertownsguide.com  to learn about happenings in and around the region.
www.thehudsonindependent.com for news and activities.
www.tarrytownpatch. com for more news and activities.
www.scarsdale10583.com  news about Edgemont and Hartsdale


CORRECTION: Yesterday I reported that the Red Cross provided beds for the tenants who needed shelter at the multipurpose center after a water break. The CERT Team provided the beds. Pete Dandreano hitched up and EMS vehicle to the trailer and towed it to the shelter. The CERT team unloaded enough for the evacuees plus extra blankets for those who were sick. They set up sleeping arrangements. Members of the CERT team, according to Richard Edelson, spent their own money to get incidentals to make the tenants feel better.
PAUL FEINER



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