S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6558
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 18, 2023
                                ___________
 
 Introduced by M. of A. HUNTER -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to the imposition of an occu-
   pancy tax in the town of DeWitt; 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-zz-1 to
 read as follows:
   § 1202-ZZ-1. HOTEL OR MOTEL TAXES IN THE TOWN OF DEWITT. (1)  NOTWITH-
 STANDING  ANY  OTHER  PROVISIONS  OF  LAW  TO  THE CONTRARY, THE TOWN OF
 DEWITT, IN THE COUNTY OF ONONDAGA, IS HEREBY AUTHORIZED AND EMPOWERED TO
 ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN A TAX, IN  ADDITION  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
 SUCH PERSONS OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH TOWN. THE  RATES  OF
 SUCH  TAX  SHALL  NOT EXCEED TWO (2) PERCENT OF THE PER DIEM RENTAL RATE
 FOR EACH ROOM PROVIDED WHETHER THE ROOM IS RENTED ON A DAILY  OR  LONGER
 TERM BASIS.
   (2)  SUCH  TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMPTROLLER OR
 OTHER FISCAL OFFICER OF THE TOWN OF DEWITT BY SUCH  MEANS  AND  IN  SUCH
 MANNER  AS  OTHER TAXES ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFI-
 CERS IN ACCORDANCE WITH THE COUNTY CHARTER OR 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 TOWN OF DEWITT
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10816-01-3
              

 A. 6558                             2
 
 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  NONPAY-
 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 COMPTROLLER OR  OTHER
 FISCAL  OFFICERS  OF  THE  TOWN,  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 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;
   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 FOR 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 SUCH 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  TRANSMIT  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
 A. 6558                             3

 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) REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED  BY  THIS
 SECTION SHALL BE PAID INTO THE TREASURY OF THE TOWN OF DEWITT, AND SHALL
 BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE TOWN BUT WILL BE
 ATTRIBUTED TO SPECIFIC LINE ITEMS IN THE ANNUAL DEWITT TOWN BUDGET DEDI-
 CATED  TO  THE  TOWN'S  WILLIS  CARRIER  PARK AND TOURISM INFRASTRUCTURE
 IMPROVEMENTS PROMOTING TOURISM AND INCREASES IN HOTEL AND MOTEL INDUSTRY
 ROOM OCCUPANCY, AND THAT SUCH FUNDS  MAY  THEREAFTER  BE  ALLOCATED  AND
 UTILIZED  FOR  THE  AFORESAID  PURPOSES  OF PAYING FOR THE CONSTRUCTION,
 RE-CONSTRUCTION, MAINTENANCE, UPKEEP, AND  OPERATIONS  OF  THE  TOWN  OF
 DEWITT  WILLIS  CARRIER PARK, THE CONSTRUCTION, RE-CONSTRUCTION, MAINTE-
 NANCE, UPKEEP, AND OPERATIONS OF ANY APPURTENANT FACILITIES OR  SERVICES
 THERETO,  THE  PAYMENT  OR  RE-PAYMENT OF ANY BOND, LOAN, NOTE, OR OTHER
 FINANCING INSTRUMENT, THE DEBT ASSOCIATED WITH WHICH  WAS  INCURRED  FOR
 THE CONSTRUCTION, RE-CONSTRUCTION, MAINTENANCE, UPKEEP, AND OPERATION OF
 THE   SUCH   PARK,   APPURTENANT   FACILITIES,  AND  SERVICES,  AND  THE
 CONSTRUCTION, RE-CONSTRUCTION, MAINTENANCE OR UPKEEP OF TOWN INFRASTRUC-
 TURE UTILIZED IN CONNECTION WITH THE TOURISM AND  THE  HOTEL  AND  MOTEL
 INDUSTRY WITHIN THE TOWN OF DEWITT.
   (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  and  be
 deemed repealed September 1, 2025.