S T A T E   O F   N E W   Y O R K
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                                 1234--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
  tee  on  Ways and Means -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
  Greenburgh  to adopt a local law to impose a hotel/motel occupancy tax
  for hotels not located in a village; authorizing specified villages in
  the towns of Greenburgh and Mount Pleasant  to  adopt  local  laws  to
  impose a hotel/motel occupancy tax in such villages; 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:

  Section 1. The tax law is amended by adding a new section  1202-cc  to
read as follows:
  S  1202-CC.  HOTEL OR MOTEL TAXES IN THE TOWN OF GREENBURGH AND SPECI-
FIED VILLAGES THEREIN AND IN THE VILLAGE OF SLEEPY HOLLOW.  (1) NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW  TO  THE  CONTRARY,  THE  FOLLOWING
MUNICIPALITIES  ARE  HEREBY  AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND
LOCAL LAWS IMPOSING A TAX ON PERSONS OCCUPYING ROOMS IN HOTELS OR MOTELS
IN SUCH TOWNS OR VILLAGES THEREIN, AS THE LEGISLATURE HAS OR WOULD  HAVE
THE  POWER AND AUTHORITY TO IMPOSE, IN ADDITION TO ANY OTHER TAX AUTHOR-
IZED AND IMPOSED PURSUANT TO THIS ARTICLE:
  A. THE TOWN OF GREENBURGH, WESTCHESTER COUNTY, IN  THOSE  PORTIONS  OF
SUCH TOWN NOT LOCATED WITHIN A VILLAGE;
  B.  THE  VILLAGES  OF  TARRYTOWN,  IRVINGTON, ARDSLEY, ELMSFORD, DOBBS
FERRY, HASTINGS-ON-HUDSON SITUATE IN THE TOWN OF GREENBURGH; AND
  C. THE VILLAGE OF SLEEPY HOLLOW SITUATE IN THE TOWN OF MOUNT PLEASANT,
WESTCHESTER COUNTY.
  (2) FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL"  SHALL  MEAN  A
BUILDING  OR PORTION OF IT WHICH IS REGULARLY USED AND KEPT OPEN AS SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03643-02-3
              

A. 1234--A                          2

FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL,
A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED.
  (3)  THE  RATE  OF  SUCH TAX SHALL NOT EXCEED THREE PERCENT OF THE PER
DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A DAILY OR
LONGER BASIS.
  (4) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER  OF
FINANCE  OR  OTHER  FISCAL  OFFICER  OF THE TOWN OF GREENBURGH OR OF ANY
SPECIFIED VILLAGE THEREIN OR OF THE VILLAGE OF SLEEPY HOLLOW SITUATE  IN
THE  TOWN  OF  MOUNT  PLEASANT, AS THE CASE MAY BE, BY SUCH MEANS AND IN
SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND  ADMINISTERED  BY
SUCH  OFFICERS  IN  ACCORDANCE  WITH  THE  TOWN OR VILLAGE CHARTER OR AS
OTHERWISE MAY BE PROVIDED BY SUCH LOCAL LAW.
  (5) 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  TOWN  OF  GREEN-
BURGH  OR  OF  ANY SPECIFIED VILLAGE THEREIN OR OF THE VILLAGE OF SLEEPY
HOLLOW SITUATE IN THE TOWN OF MOUNT PLEASANT 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 OCCUPY-
ING 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 COMMISSIONER OF FINANCE OR OTHER  FISCAL  OFFICERS  OF
SUCH  TOWNS OR VILLAGES, 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.
  (6)  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.
  (7)  THIS  SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON
THE FOLLOWING:
  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 POLITICAL
SUBDIVISION OF THE STATE;
  B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS  IMMUNE  FROM  TAXA-
TION; AND
  C. ANY CORPORATION OR ASSOCIATION OR TRUST OR COMMUNITY CHEST, FUND OR
FOUNDATION  ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE
OR EDUCATIONAL PURPOSES OR FOR THE PREVENTION OF CRUELTY TO CHILDREN  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  PARA-
GRAPH  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 PARA-
GRAPH.
  (8) 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
SUPREME COURT WITHIN THIRTY DAYS AFTER GIVING  OF  THE  NOTICE  OF  SUCH

A. 1234--A                          3

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 TAXES, INTEREST AND PENALTIES STATED IN SUCH DETER-
MINATION 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.
  (9) 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 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 PROSECUTION OF SUCH PROCEED-
ING.
  (10) EXCEPT IN THE CASE OF A WILLFULLY 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.
  (11)  REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY THIS
SECTION SHALL BE PAID INTO THE TREASURY OF THE TOWN OF GREENBURGH OR  OF
THE SPECIFIED VILLAGE THEREIN OR OF THE VILLAGE OF SLEEPY HOLLOW SITUATE
IN THE TOWN OF MOUNT PLEASANT, AND SHALL BE CREDITED TO AND DEPOSITED IN
THE  GENERAL  FUND  OF SUCH TOWN OR VILLAGE; AND MAY THEREAFTER BE ALLO-
CATED AT THE DISCRETION OF THE BOARD  OF  LEGISLATORS  OF  THE  TOWN  OF
GREENBURGH  OR  OF  THE  SPECIFIED  VILLAGE THEREIN OR OF THE VILLAGE OF
SLEEPY HOLLOW SITUATE IN THE TOWN OF MOUNT  PLEASANT  FOR  ANY  TOWN  OR
VILLAGE  PURPOSE,  PROVIDED  SUCH  TOWN  OR  VILLAGE  COMPLIES  WITH THE
PROVISIONS OF SUBDIVISION THIRTEEN OF THIS SECTION.
  (12) 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.
  (13)  THE  BOARD  OF  LEGISLATORS  OF THE TOWN OF GREENBURGH OR OF THE
SPECIFIED VILLAGES THEREIN AND OF THE VILLAGE OF SLEEPY  HOLLOW  SITUATE
IN  THE TOWN OF MOUNT PLEASANT SHALL ALLOCATE ONE-SIXTH OF SUCH REVENUES
RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY THIS SECTION, FOR THE

A. 1234--A                          4

PURPOSE OF PROMOTING ECONOMIC DEVELOPMENT AND TOURISM WITHIN  SUCH  TOWN
OR VILLAGE.
  (14)  THE  TOWN OF GREENBURGH, THE SPECIFIED VILLAGES THEREIN, AND THE
VILLAGE OF SLEEPY HOLLOW SHALL CONSULT WITH HOTEL  AND  MOTEL  REPRESEN-
TATIVES WITHIN SUCH TOWN OR VILLAGE TO DETERMINE HOW TO BEST APPROPRIATE
THE MONEY ALLOCATED PURSUANT TO SUBDIVISION THIRTEEN OF THIS SECTION.
  (15) EACH ENACTMENT OF SUCH 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  PURSU-
ANT TO THIS SECTION.
  S  2.  This act shall take effect immediately, and shall expire and be
deemed repealed September 1, 2016.