STATE OF NEW YORK ________________________________________________________________________ 10234 IN ASSEMBLY May 15, 2024 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Tague) -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing an occupancy tax in the village of Coxsackie; 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: 1 Section 1. The tax law is amended by adding a new section 1202-jj to 2 read as follows: 3 § 1202-jj. Occupancy tax in the of village of Coxsackie. (1) Notwith- 4 standing any other provisions of law to the contrary, the village of 5 Coxsackie, in the county of Greene, is hereby authorized and empowered 6 to adopt and amend local laws imposing in such village a tax, in addi- 7 tion to any other tax authorized and imposed pursuant to this article, 8 such as the legislature has or would have the power and authority to 9 impose upon persons occupying any facility or short-term rental provid- 10 ing lodging on an overnight basis. The rates of such tax shall be four 11 percent of the per diem rental rate for each room provided, however, 12 such tax shall not be applicable to a permanent resident of facility or 13 short-term rental. For the purposes of this section the term "permanent 14 resident" shall mean a person occupying any room or rooms in any facili- 15 ty or short-term rental providing lodging on an overnight basis for at 16 least thirty consecutive days. 17 (2) Such taxes may be collected and administered by the village treas- 18 urer or other fiscal officers of the village of Coxsackie by such means 19 and in such manner as other taxes which are now collected and adminis- 20 tered by such officers or as otherwise may be provided by such local 21 law. 22 (3) Such local laws may provide that any taxes imposed shall be paid 23 by the person liable therefor to the owner of any facility or short-term 24 rental providing lodging on an overnight basis occupied or to the person 25 entitled to be paid the rent or charge for the facility or short-term 26 rental providing lodging on an overnight basis occupied for and on 27 account of the village of Coxsackie imposing the taxes and that such EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15421-02-4
A. 10234 2 1 owner or person entitled to be paid the rent or charge shall be liable 2 for the collection and payment of the taxes; and that such owner or 3 person entitled to be paid the rent or charge shall have the same right 4 in respect to collecting the taxes from the person occupying the facili- 5 ty or short-term rental providing lodging on an overnight basis or in 6 respect to nonpayment of the taxes by the person occupying the facility 7 or short-term rental providing lodging on an overnight basis, as if the 8 taxes were a part of the rent or charge and payable at the same time as 9 the rent or charge; provided, however, that the village treasurer or 10 other fiscal officers of the village, specified in such local laws, 11 shall be joined as a party in any action or proceeding brought to 12 collect the taxes by the owner or by the person entitled to be paid the 13 rent or charge. 14 (4) Such local laws may provide for the filing of returns and the 15 payment of the taxes on a monthly basis or on the basis of any longer or 16 shorter period of time. 17 (5) This section shall not authorize the imposition of such taxes upon 18 any of the following: 19 a. The state of New York, or any public corporation (including a 20 public corporation created pursuant to agreement or compact with another 21 state or the dominion of Canada), improvement district or other poli- 22 tical subdivision of the state; 23 b. The United States of America, insofar as it is immune from taxa- 24 tion; and 25 c. Any corporation or association, or trust, or community chest, fund 26 or foundation organized and operated exclusively for religious, charita- 27 ble or educational purposes, or for the prevention of cruelty to chil- 28 dren or animals, and no part of the net earnings of which inures to the 29 benefit of any private shareholder or individual and no substantial part 30 of the activities of which is carrying on propaganda, or otherwise 31 attempting to influence legislation; provided, however, that nothing in 32 this paragraph shall include an organization operated for the primary 33 purpose of carrying on a trade or business for profit, whether or not 34 all of its profits are payable to one or more organizations described in 35 this paragraph. 36 (6) Any final determination of the amount of any taxes payable here- 37 under shall be reviewable for error, illegality or unconstitutionality 38 or any other reason whatsoever by a proceeding under article seventy- 39 eight of the civil practice law and rules if application therefor is 40 made to the supreme court within thirty days after the giving of the 41 notice of such final determination, provided, however, that any such 42 proceeding under article seventy-eight of the civil practice law and 43 rules shall not be instituted unless: 44 a. The amount of any taxes sought to be reviewed, with such interest 45 and penalties thereon as may be provided for by local laws or regu- 46 lations shall be first deposited and there is filed an undertaking, 47 issued by a surety company authorized to transact business in this state 48 and approved by the superintendent of financial services of this state 49 as to solvency and responsibility, in such amount as a justice of the 50 supreme court shall approve to the effect that if such proceeding be 51 dismissed or the taxes confirmed the petitioner will pay all costs and 52 charges which may 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 the taxes, interests and penalties stated in such 55 determination plus the costs and charges which may accrue against it in 56 the prosecution of the proceeding, in which event the petitioner shall
A. 10234 3 1 not be required to pay such taxes, interest or penalties as a condition 2 precedent to the application. 3 (7) Where any taxes imposed hereunder shall have been erroneously, 4 illegally 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 taxes due 11 was not previously made, and that an undertaking is filed with the prop- 12 er 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 taxes confirmed, the petitioner will pay 15 all costs and charges which may accrue in the prosecution of such 16 proceeding. 17 (8) Except in the case of a willfully false or fraudulent return with 18 intent to evade the taxes, no assessment of additional taxes shall be 19 made 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 taxes may be assessed at any time. 22 (9) All revenues resulting from the imposition of the tax under the 23 local laws shall be paid into the treasury of the village of Coxsackie 24 and shall be credited to and deposited in the general fund of the 25 village. Such revenues may be used for any lawful purpose. 26 (10) If any provision of this section or the application thereof to 27 any person or circumstance shall be held invalid, the remainder of this 28 section and the application of such provision to other persons or 29 circumstances shall not be affected thereby. 30 § 2. This act shall take effect immediately and shall expire December 31 31, 2027 when upon such date the provisions of this act shall be deemed 32 repealed.