S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9253
 
                             I N  S E N A T E
 
                                May 7, 2024
                                ___________
 
 Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to authorizing  the  county  of
   Columbia to establish hotel and motel taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The tax law is amended by adding a new section  1202-jj  to
 read as follows:
   §  1202-JJ.  HOTEL OR MOTEL TAXES IN COLUMBIA COUNTY. (1) A.  NOTWITH-
 STANDING ANY OTHER PROVISIONS OF LAW TO  THE  CONTRARY,  THE  COUNTY  OF
 COLUMBIA  IS  HEREBY  AUTHORIZED  AND EMPOWERED TO ADOPT AND AMEND LOCAL
 LAWS IMPOSING IN SUCH COUNTY A TAX, IN ADDITION TO ANY OTHER TAX AUTHOR-
 IZED AND IMPOSED PURSUANT TO THIS ARTICLE SUCH AS THE LEGISLATURE HAS OR
 WOULD HAVE THE POWER AND AUTHORITY  TO  IMPOSE  UPON  PERSONS  OCCUPYING
 HOTEL  OR  MOTEL ROOMS IN SUCH COUNTY. FOR THE PURPOSES OF THIS SECTION,
 THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND INCLUDE ANY FACILITY  PROVID-
 ING  LODGING  ON  AN  OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES
 DESIGNATED AND COMMONLY KNOWN AS "BED AND BREAKFASTS", INNS AND  TOURIST
 HOMES.
   B.  (I) THE RATES OF SUCH TAX SHALL NOT EXCEED FOUR PERCENT OF THE PER
 DIEM RENTAL RATE FOR EACH ROOM, PROVIDED HOWEVER, THAT  SUCH  TAX  SHALL
 NOT  BE  APPLICABLE TO A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE
 PURPOSES OF THIS SECTION THE TERM  "PERMANENT  RESIDENT"  SHALL  MEAN  A
 PERSON  OCCUPYING  ANY  ROOM  OR  ROOMS IN A HOTEL OR MOTEL FOR AT LEAST
 THIRTY CONSECUTIVE DAYS. NOTWITHSTANDING ANY  OTHER  PROVISION  OF  THIS
 SECTION,  ANY  CITY  IN  THE  COUNTY OF COLUMBIA IMPOSING HOTEL OR MOTEL
 TAXES PURSUANT TO THE AUTHORITY OF THIS SUBPART  SHALL  HAVE  THE  PRIOR
 RIGHT  TO  IMPOSE SUCH TAXES IN SUCH CITY, UP TO THE MAXIMUM RATE OF TAX
 AUTHORIZED FOR SUCH CITY IN THIS SUBPART; AND THE RATE OF TAX AUTHORIZED
 TO BE IMPOSED BY THE COUNTY PURSUANT TO THE AUTHORITY OF THIS SECTION IN
 ANY SUCH CITY IMPOSING SUCH A TAX SHALL BE REDUCED BY THE RATE  OF  SUCH
 CITY'S TAX.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD15387-02-4
              

 S. 9253                             2
 
   (II)  PROVIDED  FURTHER THAT, ANY SUCH CITY TAX, TO THE EXTENT THAT IT
 WOULD REQUIRE A REDUCTION IN THE COUNTY'S TAX RATE IMPOSED  PURSUANT  TO
 THIS  SECTION  IN  SUCH  CITY,  SHALL  NOT  BECOME  EFFECTIVE BEFORE THE
 COMMENCEMENT OF THE COUNTY'S NEXT SUCCEEDING FISCAL YEAR AND  THEN  ONLY
 IF  THE CITY SHALL HAVE GIVEN NOTICE TO SUCH COUNTY OF ITS IMPOSITION OF
 SUCH TAX AT LEAST SIX MONTHS PRIOR TO THE COMMENCEMENT  OF  SUCH  FISCAL
 YEAR,  PROVIDED, HOWEVER, THAT THE LOCAL LEGISLATIVE BODY OF SUCH COUNTY
 MAY WAIVE THE REQUIREMENT OF SUCH NOTICE AND POSTPONEMENT OF THE  EFFEC-
 TIVE DATE OF SUCH CITY TAX.
   (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COUNTY TREASURER
 OR  OTHER  FISCAL  OFFICERS OF COLUMBIA COUNTY BY SUCH MEANS AND IN SUCH
 MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED  BY  SUCH
 OFFICERS OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
   (3)  SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID BY
 THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
 PIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT  OR  CHARGE  FOR  THE
 HOTEL  OR MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE COUNTY OF COLUM-
 BIA IMPOSING THE TAX AND THAT SUCH OWNER OR PERSON ENTITLED TO  BE  PAID
 THE RENT OR CHARGE SHALL BE LIABLE FOR THE COLLECTION AND PAYMENT OF THE
 TAX;  AND  THAT  SUCH  OWNER  OR  PERSON ENTITLED TO BE PAID THE RENT OR
 CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT TO COLLECTING THE  TAX  FROM
 THE  PERSON OCCUPYING THE HOTEL OR MOTEL ROOM, OR IN RESPECT TO NON-PAY-
 MENT OF THE TAX BY THE PERSON OCCUPYING THE HOTEL OR MOTEL ROOM,  AS  IF
 THE  TAX  WERE A PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME
 AS THE RENT OR CHARGE; PROVIDED, HOWEVER, THAT THE COUNTY  TREASURER  OR
 OTHER  FISCAL OFFICERS OF THE COUNTY, SPECIFIED IN SUCH LOCAL LAW, SHALL
 BE JOINED AS A PARTY IN ANY ACTION OR PROCEEDING BROUGHT TO COLLECT  THE
 TAX  BY  THE  OWNER  OR  BY  THE  PERSON ENTITLED TO BE PAID THE RENT OR
 CHARGE.
   (4) SUCH LOCAL LAWS MAY PROVIDE FOR THE  FILING  OF  RETURNS  AND  THE
 PAYMENT  OF  THE TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
 SHORTER PERIOD OF TIME.
   (5) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
 ANY  TRANSACTION,  BY  OR  WITH  ANY OF THE FOLLOWING IN ACCORDANCE WITH
 SECTION TWELVE HUNDRED THIRTY OF THIS ARTICLE:
   A. THE STATE OF NEW YORK,  OR  ANY  PUBLIC  CORPORATION  (INCLUDING  A
 PUBLIC CORPORATION CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER
 STATE  OR  THE  DOMINION OF CANADA), IMPROVEMENT DISTRICT OR OTHER POLI-
 TICAL SUBDIVISION OF THE STATE;
   B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS  IMMUNE  FROM  TAXA-
 TION;
   C.  ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST, FUND
 OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
 BLE OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY  TO  CHIL-
 DREN  OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO THE
 BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
 OF THE ACTIVITIES OF WHICH  IS  CARRYING  ON  PROPAGANDA,  OR  OTHERWISE
 ATTEMPTING  TO INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING IN
 THIS PARAGRAPH SHALL INCLUDE AN ORGANIZATION OPERATED  FOR  THE  PRIMARY
 PURPOSE  OF  CARRYING  ON A TRADE OR BUSINESS FOR PROFIT, WHETHER OR NOT
 ALL OF ITS PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN
 THIS PARAGRAPH.
   (6) ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE HEREUNDER
 SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITUTIONALITY OR  ANY
 OTHER  REASON  WHATSOEVER BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF
 THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THEREFOR IS MADE TO  THE
 S. 9253                             3
 
 SUPREME  COURT WITHIN THIRTY DAYS AFTER THE GIVING OF THE NOTICE OF SUCH
 FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH  PROCEEDING  UNDER
 ARTICLE  SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES SHALL NOT BE
 INSTITUTED UNLESS:
   A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND
 PENALTIES  THEREON  AS  MAY  BE  PROVIDED FOR BY LOCAL LAW OR REGULATION
 SHALL BE FIRST DEPOSITED AND THERE IS FILED AN UNDERTAKING, ISSUED BY  A
 SURETY  COMPANY  AUTHORIZED  TO  TRANSACT  BUSINESS  IN  THIS  STATE AND
 APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES OF THIS STATE AS TO
 SOLVENCY AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE OF THE  SUPREME
 COURT  SHALL  APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING BE DISMISSED
 OR THE TAX CONFIRMED THE PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH
 MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING; OR
   B. AT THE OPTION OF THE PETITIONER SUCH UNDERTAKING MAY BE  IN  A  SUM
 SUFFICIENT  TO  COVER  THE TAXES, INTERESTS AND PENALTIES STATED IN SUCH
 DETERMINATION PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT  IN
 THE  PROSECUTION  OF THE PROCEEDING, IN WHICH EVENT THE PETITIONER SHALL
 NOT BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A  CONDITION
 PRECEDENT TO THE APPLICATION.
   (7) WHERE ANY TAX IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY, ILLE-
 GALLY  OR  UNCONSTITUTIONALLY  COLLECTED  AND APPLICATION FOR THE REFUND
 THEREOF DULY MADE TO THE PROPER FISCAL OFFICER  OR  OFFICERS,  AND  SUCH
 OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENYING SUCH REFUND,
 SUCH  DETERMINATION  SHALL  BE  REVIEWABLE BY A PROCEEDING UNDER ARTICLE
 SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND  RULES,  PROVIDED,  HOWEVER,
 THAT  SUCH  PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS AFTER THE GIVING
 OF THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMINATION OF TAX DUE  WAS
 NOT  PREVIOUSLY  MADE,  AND THAT AN UNDERTAKING IS FILED WITH THE PROPER
 FISCAL OFFICER OR OFFICERS IN SUCH AMOUNT AND WITH SUCH  SURETIES  AS  A
 JUSTICE  OF  THE  SUPREME  COURT  SHALL  APPROVE THE EFFECT THAT IF SUCH
 PROCEEDING BE DISMISSED OR THE TAX CONFIRMED, THE  PETITIONER  WILL  PAY
 ALL  COSTS  AND  CHARGES  WHICH  MAY  ACCRUE  IN THE PROSECUTION OF SUCH
 PROCEEDING.
   (8) EXCEPT IN THE CASE OF A WILFULLY FALSE OR FRAUDULENT  RETURN  WITH
 INTENT  TO  EVADE THE TAX, NO ASSESSMENT OF ADDITIONAL TAX SHALL BE MADE
 AFTER THE EXPIRATION OF MORE THAN THREE  YEARS  FROM  THE  DATE  OF  THE
 FILING  OF  A  RETURN,  PROVIDED, HOWEVER, THAT WHERE NO RETURN HAS BEEN
 FILED AS PROVIDED BY LAW THE TAX MAY BE ASSESSED AT ANY TIME.
   (9) ALL REVENUES RESULTING FROM THE IMPOSITION OF THE  TAX  UNDER  THE
 LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE COUNTY OF COLUMBIA AND
 SHALL  BE  CREDITED  TO  AND DEPOSITED IN THE GENERAL FUND OF THE COUNTY
 THEREAFTER TO BE USED FOR ANY LAWFUL PURPOSE.
   (10) EACH ENACTMENT OF A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION OF A
 HOTEL OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN THREE YEARS  FROM
 THE  DATE  OF  ITS ENACTMENT. NOTHING IN THIS SECTION SHALL PROHIBIT THE
 ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS OF THIS
 SECTION, UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED PURSUANT  TO
 THIS SECTION.
   (11)  IF  ANY  PROVISION OF THIS SECTION OR THE APPLICATION THEREOF TO
 ANY PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF  THIS
 SECTION  AND  THE  APPLICATION  OF  SUCH  PROVISION  TO OTHER PERSONS OR
 CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
   § 2. This act shall take effect immediately.