S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6507
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              April 24, 2023
                                ___________
 
 Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10816-01-3
              

 S. 6507                             2
 
 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 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
 S. 6507                             3
 
 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)  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.