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
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.