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
bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section
2 read as follows:
3 § 1202-bb. Hotel or motel taxes in the town of Greenburgh.
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.
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
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
19 tered by such officers in accordance with the town charter or as
20 wise may be provided by such local law.
21 (3) Such local laws may provide that any tax imposed shall be
22 the person liable therefor to the owner of the hotel or motel room
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
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.
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
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
14 the following:
15 a. The state of New York, or any public corporation,
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
21 c. Any corporation or association, or trust, or community chest,
22 or foundation organized and operated exclusively for religious,
23 ble or educational purposes, or for the prevention of cruelty to
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
33 section, the term "permanent resident" shall mean a natural person
34 pying any room or rooms in a hotel or motel for at least thirty
35 utive days.
36 (6) Any final determination of the amount of any tax payable
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
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
54 sufficient to cover taxes, interest and penalties stated in such
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,
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
17 (8) Except in the case of a willfully false or fraudulent return
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
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
26 tors of the town of Greenburgh for any town purpose.
27 (10) If any provision of this section or the application
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.
NEW YORK STATE SENATE
INTRODUCER'S MEMORANDUM IN SUPPORT
submitted in accordance with Senate Rule VI. Sec 1
BILL NUMBER: S6651
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.
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.
None to the State.
New Bill - 2010
This act shall take effect immediately.
Kate Glazer, Director
Office of Senator Andrea Stewart-Cousins