S T A T E O F N E W Y O R K
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10234
I N A S S E M B L Y
May 15, 2024
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Introduced by COMMITTEE ON RULES -- (at request of M. of A. Tague) --
read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing an occupancy
tax in the village of Coxsackie; 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-jj to
read as follows:
§ 1202-JJ. OCCUPANCY TAX IN THE OF VILLAGE OF COXSACKIE. (1) NOTWITH-
STANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE VILLAGE OF
COXSACKIE, IN THE COUNTY OF GREENE, IS HEREBY AUTHORIZED AND EMPOWERED
TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH VILLAGE A TAX, IN ADDI-
TION TO ANY OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE,
SUCH AS THE LEGISLATURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO
IMPOSE UPON PERSONS OCCUPYING ANY FACILITY OR SHORT-TERM RENTAL PROVID-
ING LODGING ON AN OVERNIGHT BASIS. THE RATES OF SUCH TAX SHALL BE FOUR
PERCENT OF THE PER DIEM RENTAL RATE FOR EACH ROOM PROVIDED, HOWEVER,
SUCH TAX SHALL NOT BE APPLICABLE TO A PERMANENT RESIDENT OF FACILITY OR
SHORT-TERM RENTAL. FOR THE PURPOSES OF THIS SECTION THE TERM "PERMANENT
RESIDENT" SHALL MEAN A PERSON OCCUPYING ANY ROOM OR ROOMS IN ANY FACILI-
TY OR SHORT-TERM RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS FOR AT
LEAST THIRTY CONSECUTIVE DAYS.
(2) SUCH TAXES MAY BE COLLECTED AND ADMINISTERED BY THE VILLAGE TREAS-
URER OR OTHER FISCAL OFFICERS OF THE VILLAGE OF COXSACKIE BY SUCH MEANS
AND IN SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINIS-
TERED BY SUCH OFFICERS OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL
LAW.
(3) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAXES IMPOSED SHALL BE PAID
BY THE PERSON LIABLE THEREFOR TO THE OWNER OF ANY FACILITY OR SHORT-TERM
RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS OCCUPIED OR TO THE PERSON
ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE FACILITY OR SHORT-TERM
RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS OCCUPIED FOR AND ON
ACCOUNT OF THE VILLAGE OF COXSACKIE IMPOSING THE TAXES AND THAT SUCH
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15421-02-4
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OWNER OR PERSON ENTITLED TO BE PAID THE RENT OR CHARGE SHALL BE LIABLE
FOR THE COLLECTION AND PAYMENT OF THE TAXES; AND THAT SUCH OWNER OR
PERSON ENTITLED TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT
IN RESPECT TO COLLECTING THE TAXES FROM THE PERSON OCCUPYING THE FACILI-
TY OR SHORT-TERM RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS OR IN
RESPECT TO NONPAYMENT OF THE TAXES BY THE PERSON OCCUPYING THE FACILITY
OR SHORT-TERM RENTAL PROVIDING LODGING ON AN OVERNIGHT BASIS, AS IF THE
TAXES WERE A PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME AS
THE RENT OR CHARGE; PROVIDED, HOWEVER, THAT THE VILLAGE TREASURER OR
OTHER FISCAL OFFICERS OF THE VILLAGE, SPECIFIED IN SUCH LOCAL LAWS,
SHALL BE JOINED AS A PARTY IN ANY ACTION OR PROCEEDING BROUGHT TO
COLLECT THE TAXES 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 TAXES 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 TAXES UPON
ANY OF 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 POLI-
TICAL 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, 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 TAXES PAYABLE HERE-
UNDER 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 TAXES SOUGHT TO BE REVIEWED, WITH SUCH INTEREST
AND PENALTIES THEREON AS MAY BE PROVIDED FOR BY LOCAL LAWS OR REGU-
LATIONS 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 TAXES 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
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NOT BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A CONDITION
PRECEDENT TO THE APPLICATION.
(7) WHERE ANY TAXES IMPOSED HEREUNDER SHALL HAVE BEEN ERRONEOUSLY,
ILLEGALLY 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 TAXES DUE
WAS NOT PREVIOUSLY MADE, AND THAT AN UNDERTAKING IS FILED WITH THE PROP-
ER 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 TAXES 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 TAXES, NO ASSESSMENT OF ADDITIONAL TAXES 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 TAXES 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 VILLAGE OF COXSACKIE
AND SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE
VILLAGE. SUCH REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
(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 December
31, 2027 when upon such date the provisions of this act shall be deemed
repealed.