S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8707--A
 
                             I N  S E N A T E
 
                               April 1, 2022
                                ___________
 
 Introduced  by  Sen. HELMING -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment  Operations  --  committee  discharged,  bill  amended,   ordered
   reprinted as amended and recommitted to said committee
 
 AN  ACT to amend the tax law, in relation to authorizing Wayne county to
   impose a hotel, motel or seasonal rental occupancy tax; 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-hh  to
 read as follows:
   §  1202-HH.  HOTEL,  MOTEL OR SEASONAL RENTAL OCCUPANCY TAXES IN WAYNE
 COUNTY.  (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY,
 THE COUNTY OF WAYNE IS HEREBY AUTHORIZED  AND  EMPOWERED  TO  ADOPT  AND
 AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY A TAX, IN ADDITION TO ANY OTHER
 TAX  AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE, SUCH AS THE LEGIS-
 LATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE UPON  PERSONS
 OCCUPYING  HOTEL  OR  MOTEL  ROOMS OR SEASONAL RENTAL PROPERTIES 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" AND "TOURIST" FACILITIES.   THE TERM "SEASONAL
 RENTAL" SHALL MEAN ANY RENTAL UNIT, INCLUDING  HOTELS,  MOTELS,  CABINS,
 CONDOMINIUMS,  SINGLE-FAMILY  HOMES,  DUPLEXES  OR MULTIFAMILY DWELLINGS
 WHICH ARE RENTED OR AVAILABLE TO BE RENTED ONLY DURING THE PERIOD  MARCH
 FIRST TO DECEMBER FIRST.
   THE  RATES  OF  SUCH TAX SHALL NOT EXCEED FIVE 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 OCCU-
 PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST THIRTY CONSEC-
 UTIVE DAYS.
   (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED  BY  THE  WAYNE  COUNTY
 LEGISLATURE,  OR OTHER FISCAL OFFICERS OF WAYNE COUNTY BY SUCH MEANS AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15202-03-2
 S. 8707--A                          2
 
 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  OR
 SEASONAL  RENTAL  PROPERTY OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID
 THE RENT OR CHARGE FOR THE HOTEL OR MOTEL ROOM OR SEASONAL RENTAL  PROP-
 ERTY OCCUPIED FOR AND ON ACCOUNT OF THE COUNTY OF WAYNE 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 SEASONAL RENTAL PROPERTY, OR  IN  RESPECT  TO
 NONPAYMENT OF THE TAX BY THE PERSON OCCUPYING THE HOTEL OR MOTEL ROOM OR
 SEASONAL  RENTAL  PROPERTY,  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 WAYNE COUNTY TREASURER, 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 POLITICAL
 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
 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 THE 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
 S. 8707--A                          3
 
 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 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.
   (8)  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.
   (9)  ALL  REVENUES  RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
 LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE COUNTY  OF  WAYNE  AND
 SHALL  BE  CREDITED  TO AND DEPOSITED IN THE GENERAL FUND OF THE COUNTY,
 THEREAFTER TO BE ALLOCATED FOR TOURIST AND CONVENTION DEVELOPMENT IN THE
 COUNTY OF WAYNE AND THE SURROUNDING TOURIST REGION;  PROVIDED,  HOWEVER,
 THAT  SUCH  LOCAL LAWS SHALL PROVIDE THAT THE COUNTY SHALL BE AUTHORIZED
 TO RETAIN UP TO A MAXIMUM OF FIVE PERCENT OF SUCH REVENUE TO  DEFER  THE
 NECESSARY  EXPENSES OF THE COUNTY IN ADMINISTERING SUCH TAX. THE REVENUE
 DERIVED FROM THE TAX, AFTER DEDUCTING THE AMOUNT PROVIDED  FOR  ADMINIS-
 TERING  SUCH  TAX,  AS SO AUTHORIZED BY LOCAL LAW, SHALL BE APPROPRIATED
 ANNUALLY BY THE COUNTY LEGISLATURE UPON ADOPTION OF THE BUDGET  FOR  THE
 COUNTY  OF  WAYNE TO ENHANCE THE GENERAL ECONOMY OF THE COUNTY OF WAYNE,
 ITS CITY, TOWNS AND VILLAGES, AND THE GENERAL  ECONOMY  OF  THE  TOURIST
 REGION IN WHICH THE COUNTY OF WAYNE IS LOCATED, THROUGH THE PROMOTION OF
 REGIONAL  TOURISM, TOURIST ACTIVITIES, CONVENTIONS, TRADE SHOWS, SPECIAL
 EVENTS, TOURIST ATTRACTIONS AND OTHER DIRECTLY  RELATED  AND  SUPPORTING
 ACTIVITIES.
   (10)  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 and shall expire on Decem-
 ber 31, 2025, when upon such date the provisions of this  act  shall  be
 deemed repealed.