STATE OF NEW YORK ________________________________________________________________________ 5736--A Cal. No. 923 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 village 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 village of Skaneateles. (1) Notwith- 4 standing any other provision of law to the contrary, the village of 5 Skaneateles, in the county of Onondaga, is hereby authorized and 6 empowered to adopt and amend local laws imposing in such village a tax, 7 in addition to any other tax authorized and imposed pursuant to this 8 article, such as the legislature has or would have the power and author- 9 ity to impose upon persons occupying any room for hire in any hotel. For 10 the 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 five 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 taxes may be collected and administered by the chief fiscal 17 officer of the village of Skaneateles by such means and in such manner 18 as other taxes which are now collected and administered by such officer 19 or as otherwise may be provided by such local law. 20 (3) Such local laws may provide that any taxes imposed shall be paid 21 by the person liable therefor to the owner of the room for hire in the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10131-02-3
S. 5736--A 2 1 tourist home, inn, club, hotel, motel or other similar place of public 2 accommodation occupied or to the person entitled to be paid the rent or 3 charge for the room for hire in the tourist home, inn, club, hotel, 4 motel or other similar place of public accommodation occupied for and on 5 account of the village of Skaneateles imposing the tax and that such 6 owner or person entitled to be paid the rent or charge shall be liable 7 for the collection and payment of the tax; and that such owner or person 8 entitled to be paid the rent or charge shall have the same right in 9 respect to collecting the tax from the person occupying the room for 10 hire in the tourist home, inn, club, hotel, motel or other similar place 11 of public accommodation, or in respect to nonpayment of the tax by the 12 person occupying the room for hire in the tourist home, inn, club, 13 hotel, motel or similar place of public accommodation, as if the taxes 14 were a part of the rent or charge and payable at the same time as the 15 rent or charge; provided, however, that the chief fiscal officer of the 16 village, specified in such local laws, shall be joined as a party in any 17 action or proceeding brought to collect the tax by the owner or by the 18 person entitled to be paid the rent or charge. 19 (4) Such local laws may provide for the filing of returns and the 20 payment of the taxes on a monthly basis or on the basis of any longer or 21 shorter period of time. 22 (5) This section shall not authorize the imposition of such tax upon 23 any of the following: 24 a. The state of New York, or any public corporation (including a 25 public corporation created pursuant to agreement or compact with another 26 state or the dominion of Canada), improvement district or other poli- 27 tical subdivision of the state; 28 b. The United States of America, insofar as it is immune from taxa- 29 tion; or 30 c. Any corporation or association, or trust, or community chest, fund 31 or foundation organized and operated exclusively for religious, charita- 32 ble or educational purposes, or for the prevention of cruelty to chil- 33 dren or animals, and no part of the net earnings of which inures to the 34 benefit of any private shareholder or individual and no substantial part 35 of the activities of which is carrying on propaganda, or otherwise 36 attempting to influence legislation; provided, however, that nothing in 37 this paragraph shall include an organization operated for the primary 38 purpose of carrying on a trade or business for profit, whether or not 39 all of its profits are payable to one or more organizations described in 40 this paragraph. 41 d. A permanent resident of a hotel or motel. For the purposes of this 42 section, the term "permanent resident" shall mean a natural person occu- 43 pying any room or rooms in a hotel or motel for at least thirty consec- 44 utive days. 45 (6) Any final determination of the amount of any tax payable hereunder 46 shall be reviewable for error, illegality or unconstitutionality or any 47 other reason whatsoever by a proceeding under article seventy-eight of 48 the civil practice law and rules if application therefor is made to the 49 supreme court within thirty days after the giving of notice of such 50 final determination, provided, however, that any such proceeding under 51 article seventy-eight of the civil practice law and rules shall not be 52 instituted unless: 53 a. The amount of any tax sought to be reviewed, with such interest and 54 penalties thereon as may be provided for by local laws or regulations 55 shall be first deposited and there shall be filed an undertaking, issued 56 by a surety company authorized to transact business in this state and
S. 5736--A 3 1 approved by the superintendent of financial services of this state as to 2 solvency and responsibility, in such amount as a justice of the supreme 3 court shall approve to the effect that if such proceeding be dismissed 4 or the tax confirmed the petitioner will pay all costs and charges which 5 may accrue in the prosecution of such proceeding; or 6 b. At the option of the petitioner, such undertaking may be in a sum 7 sufficient to cover the taxes, interest and penalties stated in such 8 determination plus the costs and charges which may accrue against it in 9 the prosecution of the proceeding, in which event the petitioner shall 10 not be required to pay such taxes, interest or penalties as a condition 11 precedent to the application. 12 (7) Where any taxes imposed hereunder shall have been erroneously, 13 illegally or unconstitutionally collected and application for the refund 14 therefor duly made to the proper fiscal officer or officers, and such 15 officer or officers shall have made a determination denying such refund, 16 such determination shall be reviewable by a proceeding under article 17 seventy-eight of the civil practice law and rules, provided, however, 18 that such proceeding is instituted within thirty days after the giving 19 of the notice of such denial, that a final determination of tax due was 20 not previously made, and that an undertaking is filed with the proper 21 fiscal officer or officers in such amount and with such sureties as a 22 justice of the supreme court shall approve to the effect that if such 23 proceeding be dismissed or the taxes confirmed, the petitioner will pay 24 all costs and charges which may accrue in the prosecution of such 25 proceeding. 26 (8) Except in the case of a willfully false or fraudulent return with 27 intent to evade the tax, no assessment of additional tax shall be made 28 after the expiration of more than two years from the date of the filing 29 of a return, provided, however, that where no return has been filed as 30 provided by law the tax may be assessed at any time. 31 (9) All revenues resulting from the imposition of the tax under the 32 local laws shall be paid into the treasury of the village of Skaneateles 33 and shall be credited to and deposited in the general fund of such 34 village. Such revenues may be used for any lawful purpose. 35 (10) Each enactment of such a local law may provide for the imposition 36 of a hotel or motel tax for a period of time no longer than two years 37 from the date of its enactment. Nothing in this section shall prohibit 38 the adoption and enactment of local laws, pursuant to the provisions of 39 this section, upon the expiration of any other local law adopted pursu- 40 ant to this section. 41 (11) If any provision of this section or the application thereof to 42 any person or circumstance shall be held invalid, the remainder of this 43 section and the application of such provision to other persons or 44 circumstances shall not be affected thereby. 45 § 2. This act shall take effect immediately and shall apply to 46 contracts entered into on or after such date; provided, however, that 47 the provisions of this act shall expire December 31, 2025, when upon 48 such date the provisions of this act shall be deemed repealed.