S T A T E O F N E W Y O R K
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3444--A
Cal. No. 894
2023-2024 Regular Sessions
I N S E N A T E
January 31, 2023
___________
Introduced by Sen. HELMING -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- reported favorably from said committee, ordered to
first and second report, ordered to a third reading, amended and
ordered reprinted, retaining its place in the order of third reading
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-ii to
read as follows:
§ 1202-II. 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-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05053-03-3
S. 3444--A 2
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
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
S. 3444--A 3
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
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 December
31, 2025 when upon such date the provisions of this act shall be deemed
repealed.
