STATE OF NEW YORK ________________________________________________________________________ 5735--A Cal. No. 922 2023-2024 Regular Sessions IN SENATE March 15, 2023 ___________ Introduced by Sen. MAY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- reported favorably from said committee, ordered to first and second report, ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third reading AN ACT to amend the tax law, in relation to authorizing an occupancy tax in the town of Skaneateles; 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-hhh to 2 read as follows: 3 § 1202-hhh. Occupancy tax in the town of Skaneateles. (1) Notwith- 4 standing any other provision of law to the contrary, the town of Skanea- 5 teles, in the county of Onondaga, 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, such as 8 the legislature has or would have the power and authority to impose upon 9 persons occupying any room for hire in any hotel; provided, however, 10 that if the village of Skaneateles within the town of Skaneateles shall 11 have otherwise imposed a tax under this article, such tax imposed by the 12 town of Skaneateles pursuant to this section shall not apply within the 13 village of Skaneateles. For the purposes of this section, the term 14 "hotel" shall mean a building or portion of it which is regularly used 15 and kept open as such for the lodging of guests. The term "hotel" 16 includes an apartment hotel, a motel or a boarding house, whether or not 17 meals are served. The rate of such tax shall not exceed five percent of 18 the per diem rental rate for each room whether such room is rented on a 19 daily or longer basis. 20 (2) Such taxes may be collected and administered by the chief fiscal 21 officer of the town of Skaneateles by such means and in such manner as EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10134-02-3
S. 5735--A 2 1 other taxes which are now collected and administered by such officer or 2 as otherwise may be provided by such local law. 3 (3) Such local laws may provide that any taxes imposed shall be paid 4 by the person liable therefor to the owner of the room for hire in the 5 tourist home, inn, club, hotel, motel or other similar place of public 6 accommodation occupied or to the person entitled to be paid the rent or 7 charge for the room for hire in the tourist home, inn, club, hotel, 8 motel or other similar place of public accommodation occupied for and on 9 account of the town of Skaneateles imposing the tax and that such owner 10 or person entitled to be paid the rent or charge shall be liable for the 11 collection and payment of the tax; and that such owner or person enti- 12 tled to be paid the rent or charge shall have the same right in respect 13 to collecting the tax from the person occupying the room for hire in the 14 tourist home, inn, club, hotel, motel or other similar place of public 15 accommodation, or in respect to nonpayment of the tax by the person 16 occupying the room for hire in the tourist home, inn, club, hotel, motel 17 or similar place of public accommodation, as if the taxes were a part of 18 the rent or charge and payable at the same time as the rent or charge; 19 provided, however, that the chief fiscal officer of the town, specified 20 in such local laws, shall be joined as a party in any action or proceed- 21 ing brought to collect the tax by the owner or by the person entitled to 22 be paid the rent or charge. 23 (4) Such local laws may provide for the filing of returns and the 24 payment of the taxes on a monthly basis or on the basis of any longer or 25 shorter period of time. 26 (5) This section shall not authorize the imposition of such tax upon 27 any of the following: 28 a. The state of New York, or any public corporation (including a 29 public corporation created pursuant to agreement or compact with another 30 state or the dominion of Canada), improvement district or other poli- 31 tical subdivision of the state; 32 b. The United States of America, insofar as it is immune from taxa- 33 tion; or 34 c. Any corporation or association, or trust, or community chest, fund 35 or foundation organized and operated exclusively for religious, charita- 36 ble or educational purposes, or for the prevention of cruelty to chil- 37 dren or animals, and no part of the net earnings of which inures to the 38 benefit of any private shareholder or individual and no substantial part 39 of the activities of which is carrying on propaganda, or otherwise 40 attempting to influence legislation; provided, however, that nothing in 41 this paragraph shall include an organization operated for the primary 42 purpose of carrying on a trade or business for profit, whether or not 43 all of its profits are payable to one or more organizations described in 44 this paragraph. 45 d. A permanent resident of a hotel or motel. For the purposes of this 46 section, the term "permanent resident" shall mean a natural person occu- 47 pying any room or rooms in a hotel or motel for at least thirty consec- 48 utive days. 49 (6) Any final determination of the amount of any tax payable hereunder 50 shall be reviewable for error, illegality or unconstitutionality or any 51 other reason whatsoever by a proceeding under article seventy-eight of 52 the civil practice law and rules if application therefor is made to the 53 supreme court within thirty days after the giving of notice of such 54 final determination, provided, however, that any such proceeding under 55 article seventy-eight of the civil practice law and rules shall not be 56 instituted unless:
S. 5735--A 3 1 a. The amount of any tax sought to be reviewed, with such interest and 2 penalties thereon as may be provided for by local laws or regulations 3 shall be first deposited and there shall be filed an undertaking, issued 4 by a surety company authorized to transact business in this state and 5 approved by the superintendent of financial services of this state as to 6 solvency and responsibility, in such amount as a justice of the supreme 7 court shall approve to the effect that if such proceeding be dismissed 8 or the tax confirmed the petitioner will pay all costs and charges which 9 may accrue in the prosecution of such proceeding; or 10 b. At the option of the petitioner, such undertaking may be in a sum 11 sufficient to cover the taxes, interests and penalties stated in such 12 determination plus the costs and charges which may accrue against it in 13 the prosecution of the proceeding, in which event the petitioner shall 14 not be required to pay such taxes, interest or penalties as a condition 15 precedent to the application. 16 (7) Where any taxes imposed hereunder shall have been erroneously, 17 illegally or unconstitutionally collected and application for the refund 18 therefor duly made to the proper fiscal officer or officers, and such 19 officer or officers shall have made a determination denying such refund, 20 such determination shall be reviewable by a proceeding under article 21 seventy-eight of the civil practice law and rules, provided, however, 22 that such proceeding is instituted within thirty days after the giving 23 of the notice of such denial, that a final determination of tax due was 24 not previously made, and that an undertaking is filed with the proper 25 fiscal officer or officers in such amount and with such sureties as a 26 justice of the supreme court shall approve to the effect that if such 27 proceeding be dismissed or the taxes confirmed, the petitioner will pay 28 all costs and charges which may accrue in the prosecution of such 29 proceeding. 30 (8) Except in the case of a willfully false or fraudulent return with 31 intent to evade the tax, no assessment of additional tax shall be made 32 after the expiration of more than two years from the date of the filing 33 of a return, provided, however, that where no return has been filed as 34 provided by law the tax may be assessed at any time. 35 (9) All revenues resulting from the imposition of the tax under the 36 local laws shall be paid into the treasury of the town of Skaneateles 37 and shall be credited to and deposited in the general fund of the town. 38 Such revenues may be used for any lawful purpose. 39 (10) Each enactment of such a local law may provide for the imposition 40 of a hotel or motel tax for a period of time no longer than two years 41 from the date of its enactment. Nothing in this section shall prohibit 42 the adoption and enactment of local laws, pursuant to the provisions of 43 this section, upon the expiration of any other local law adopted pursu- 44 ant to this section. 45 (11) If any provision of this section or the application thereof to 46 any person or circumstance shall be held invalid, the remainder of this 47 section and the application of such provision to other persons or 48 circumstances shall not be affected thereby. 49 § 2. This act shall take effect immediately and shall apply to 50 contracts entered into on or after such date; provided, however, that 51 the provisions of this act shall expire December 31, 2025, when upon 52 such date the provisions of this act shall be deemed repealed.