S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9296
 
                           I N  A S S E M B L Y
 
                             February 23, 2024
                                ___________
 
 Introduced  by M. of A. MAHER -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to authorizing the  village  of
   Chester  to impose a hotel and motel 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-jj to
 read as follows:
   § 1202-JJ. HOTEL OR  MOTEL  TAXES  IN  THE  VILLAGE  OF  CHESTER.  (1)
 NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY, THE VILLAGE
 OF  CHESTER, IN THE COUNTY OF ORANGE, 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 HOTEL OR MOTEL ROOMS IN SUCH VILLAGE.  FOR
 THE PURPOSES OF THIS SECTION, THE TERM "HOTEL" OR "MOTEL" SHALL MEAN AND
 INCLUDE  ANY FACILITY CONSISTING OF RENTABLE UNITS AND PROVIDING LODGING
 ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES DESIGNATED  AND
 COMMONLY  KNOWN  AS  "BED  AND  BREAKFAST" AND "TOURIST" FACILITIES. 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 APPLI-
 CABLE 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 NINETY CONSECUTIVE
 DAYS.
   (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED  BY  THE  CHIEF  FISCAL
 OFFICER  OF  THE  VILLAGE OF CHESTER BY SUCH MEANS AND IN SUCH MANNER AS
 OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH OFFICER  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 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 VILLAGE OF CHES-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14067-01-4
 A. 9296                             2
 
 TER 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  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 CHIEF FISCAL OFFICER
 OF THE VILLAGE, 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; OR
   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  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 SUPER-
 INTENDENT OF FINANCIAL SERVICES OF THIS STATE AS TO SOLVENCY AND RESPON-
 SIBILITY, 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
 A. 9296                             3

 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 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 VILLAGE OF CHESTER 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 and be
 deemed repealed 3 years after such date.