S T A T E   O F   N E W   Y O R K
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                                  4326

                      Seventh Extraordinary Session

                            I N  S E N A T E

                              June 28, 2009
                               ___________

Introduced by COMMITTEE ON RULES -- (at request of the Governor) -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Rules

AN ACT to amend the tax law, in relation to authorizing  the  county  of
  Washington to impose hotel or 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-aa  to
read as follows:
  S 1202-AA. HOTEL AND MOTEL TAX IN WASHINGTON COUNTY. (1) NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THE COUNTY OF WASHINGTON
IS  HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOS-
ING IN SUCH COUNTY A TAX, IN ADDITION TO ANY OTHER  TAX  AUTHORIZED  AND
IMPOSED  PURSUANT  TO  THIS ARTICLE 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 PROVIDING  LODGING  ON  AN
OVERNIGHT  BASIS  AND  SHALL  INCLUDE  THOSE  FACILITIES  DESIGNATED AND
COMMONLY KNOWN AS "BED AND  BREAKFAST",  "INN",  "HOUSEKEEPING  COTTAGES
WITH FOUR OR MORE UNITS", AND "TOURIST FACILITIES".
  THE  RATES  OF  SUCH  TAX  SHALL BE ONE-HALF OF ONE PERCENT, ANY WHOLE
PERCENT OR ANY COMBINATION OF  A  WHOLE  PERCENT  AND  ONE-HALF  OF  ONE
PERCENT;  PROVIDED  THAT  SUCH  RATES  SHALL  NOT  EXCEED  FOUR PERCENT;
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.
  (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COUNTY TREASURER
OR OTHER FISCAL OFFICERS OF THE COUNTY OF WASHINGTON 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07068-03-9
              

S. 4326                             2

  (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  WASH-
INGTON  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
NONPAYMENT 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 PURSUANT
TO THIS SECTION SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITU-
TIONALITY OR ANY OTHER REASON WHATSOEVER BY A PROCEEDING  UNDER  ARTICLE
SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THERE-
FOR IS MADE TO THE 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 INSURANCE 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

S. 4326                             3

  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 PURSUANT TO THIS  SECTION  SHALL  HAVE  BEEN
ERRONEOUSLY,  ILLEGALLY  OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION
FOR THE REFUND THEREOF DULY MADE TO THE PROPER FISCAL OFFICER  OR  OFFI-
CERS, AND SUCH OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENY-
ING  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 DETERMI-
NATION 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 TO THE
EFFECT THAT IF SUCH PROCEEDING BE DISMISSED OR THE  TAX  CONFIRMED,  THE
PETITIONER  WILL  PAY  ALL  COSTS AND CHARGES WHICH ACCRUE IN THE PROSE-
CUTION 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 WASHINGTON
AND SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE  COUN-
TY,  THEREAFTER  TO  BE  ALLOCATED FOR TOURISM PROMOTION AND TOURIST AND
CONVENTION DEVELOPMENT; PROVIDED, HOWEVER, THAT SUCH  LOCAL  LAWS  SHALL
PROVIDE  THAT  THE COUNTY OF WASHINGTON SHALL BE AUTHORIZED TO RETAIN UP
TO A MAXIMUM OF FIFTEEN PERCENT OF SUCH REVENUES TO DEFER THE  NECESSARY
EXPENSES  OF SUCH COUNTY IN ADMINISTERING SUCH TAX. THE REVENUES DERIVED
FROM SUCH TAX, AFTER DEDUCTING THE AMOUNT PROVIDED FOR ADMINISTERING THE
TAX, AS PROVIDED BY LOCAL LAW, SHALL BE ALLOCATED TO PROMOTE TOURISM IN,
PRESERVE THE HERITAGE OF, AND CELEBRATE THE  AGRICULTURAL  COMMUNITY  IN
THE  COUNTY  OF  WASHINGTON THROUGH THE PROMOTION OF TOURIST ACTIVITIES,
CONVENTIONS, TRADE SHOWS, SPECIAL EVENTS, AND OTHER DIRECTLY RELATED AND
SUPPORTING ACTIVITIES.
  (10) EACH ENACTMENT OF SUCH LOCAL LAW MAY PROVIDE FOR 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.
  S 2. This act shall take effect immediately.