S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9679--A
 
                           I N  A S S E M B L Y
 
                               April 3, 2024
                                ___________
 
 Introduced  by  M.  of  A.  MANKTELOW  --  read once and referred to the
   Committee 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 village of
   Newark 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-iii  to
 read as follows:
   §  1202-III.  HOTEL,  MOTEL  OR SEASONAL RENTAL OCCUPANCY TAXES IN THE
 VILLAGE OF NEWARK.  (1) NOTWITHSTANDING ANY OTHER PROVISION  OF  LAW  TO
 THE  CONTRARY,  THE  VILLAGE OF NEWARK, IN THE COUNTY OF WAYNE IS HEREBY
 AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN  SUCH
 VILLAGE  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 PERSONS OCCUPYING HOTEL OR MOTEL
 ROOMS OR SEASONAL RENTAL PROPERTIES IN SUCH VILLAGE. 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 THREE 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 BOARD  OF  TRUS-
 TEES  OF  THE VILLAGE OF NEWARK, OR OTHER FISCAL OFFICERS OF THE VILLAGE
 OF NEWARK BY SUCH MEANS AND IN SUCH MANNER AS OTHER TAXES WHICH ARE  NOW
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15015-02-4
 A. 9679--A                          2

 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 VILLAGE OF NEWARK 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 VILLAGE OF NEWARK 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 PURSUANT
 TO THIS SECTION SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITU-
 TIONALITY OR ANY OTHER REASON WHATSOEVER BY A PROCEEDING  UNDER  ARTICLE
 SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THERE-
 FOR 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
 A. 9679--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 PURSUANT TO THIS  SECTION  SHALL  HAVE  BEEN
 ERRONEOUSLY,  ILLEGALLY, OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION
 FOR THE REFUND THEREOF DULY MADE TO THE PROPER FISCAL OFFICER  OR  OFFI-
 CERS, AND SUCH OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENY-
 ING  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 DETERMI-
 NATION 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 PROSE-
 CUTION 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 VILLAGE OF NEWARK  AND
 SHALL  BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF SUCH VILLAGE,
 THEREAFTER TO BE ALLOCATED FOR TOURIST AND CONVENTION DEVELOPMENT IN THE
 VILLAGE OF NEWARK AND THE SURROUNDING TOURIST REGION; PROVIDED, HOWEVER,
 THAT SUCH LOCAL LAWS SHALL PROVIDE THAT THE VILLAGE SHALL BE  AUTHORIZED
 TO  RETAIN  UP TO A MAXIMUM OF FIVE PERCENT OF SUCH REVENUE TO DEFER THE
 NECESSARY EXPENSES OF THE VILLAGE 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 BOARD OF TRUSTEES UPON ADOPTION OF THE  BUDGET  FOR  THE
 VILLAGE  OF  NEWARK  TO  ENHANCE  THE  GENERAL ECONOMY OF THE VILLAGE OF
 NEWARK, AND THE GENERAL ECONOMY OF  SUCH  TOURIST  REGION,  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  December
 31,  2027 when upon such date the provisions of this act shall be deemed
 repealed.