S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7924
 
                             I N  S E N A T E
 
                              January 3, 2024
                                ___________
 
 Introduced  by  Sen.  MAY  --  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 authorizing an occupancy tax
   in the city of Auburn; 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-z-5 to
 read as follows:
   § 1202-Z-5. OCCUPANCY TAX IN THE CITY OF AUBURN.  (1)  NOTWITHSTANDING
 ANY  OTHER  PROVISION OF LAW TO THE CONTRARY, THE CITY OF AUBURN, IN THE
 COUNTY OF CAYUGA, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND
 LOCAL  LAWS  IMPOSING  IN  SUCH CITY 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 OCCUPY-
 ING ANY ROOM FOR HIRE IN ANY HOTEL. FOR THE PURPOSES  OF  THIS  SECTION,
 THE  TERM  "HOTEL" SHALL MEAN A BUILDING OR PORTION OF IT WHICH IS REGU-
 LARLY USED AND KEPT OPEN AS SUCH FOR THE LODGING  OF  GUESTS.  THE  TERM
 "HOTEL"  INCLUDES  AN  APARTMENT  HOTEL,  A MOTEL, A BOARDING HOUSE, AND
 FACILITIES DESIGNATED AND COMMONLY KNOWN AS A "BED  AND  BREAKFAST"  AND
 SIMILAR  "TOURIST" FACILITIES, WHETHER OR NOT MEALS ARE SERVED. THE RATE
 OF SUCH TAX SHALL NOT EXCEED FIVE PERCENT OF THE PER  DIEM  RENTAL  RATE
 FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A DAILY OR LONGER BASIS.
   (2)  SUCH  TAXES MAY BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE CITY OF AUBURN 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 TAXES IMPOSED SHALL  BE  PAID
 BY  THE  PERSON LIABLE THEREFOR TO THE OWNER OF THE ROOM FOR HIRE IN THE
 TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE  OF  PUBLIC
 ACCOMMODATION  OCCUPIED OR TO THE PERSON ENTITLED TO BE PAID THE RENT OR
 CHARGE THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR
 OTHER SIMILAR PLACE OF PUBLIC ACCOMMODATION OCCUPIED FOR AND ON  ACCOUNT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD13966-01-4
 S. 7924                             2

 OF  THE  CITY  OF  AUBURN 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 ENTI-
 TLED  TO BE PAID THE RENT OR CHARGE SHALL HAVE THE SAME RIGHT IN RESPECT
 TO COLLECTING THE TAX FROM THE PERSON OCCUPYING THE ROOM FOR HIRE IN THE
 TOURIST HOME, INN, CLUB, HOTEL, MOTEL OR OTHER SIMILAR PLACE  OF  PUBLIC
 ACCOMMODATION,  OR  IN  RESPECT  TO  NONPAYMENT OF THE TAX BY THE PERSON
 OCCUPYING THE ROOM FOR HIRE IN THE TOURIST HOME, INN, CLUB, HOTEL, MOTEL
 OR SIMILAR PLACE OF PUBLIC ACCOMMODATION, AS IF THE TAXES 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 CITY, SPECIFIED
 IN SUCH LOCAL LAWS, SHALL BE JOINED AS A PARTY IN ANY ACTION OR PROCEED-
 ING 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 TAXES 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 OR BUSINESS FOR PROFIT, WHETHER OR NOT
 ALL OF ITS PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN
 THIS PARAGRAPH; OR
   D. A PERMANENT RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF  THIS
 SECTION, THE TERM "PERMANENT RESIDENT" SHALL MEAN A NATURAL PERSON OCCU-
 PYING  ANY ROOM OR ROOMS IN A HOTEL OR MOTEL FOR AT LEAST NINETY CONSEC-
 UTIVE DAYS.
   (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 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  LAWS  OR  REGULATIONS
 SHALL BE FIRST DEPOSITED AND THERE SHALL BE FILED AN UNDERTAKING, ISSUED
 BY  A  SURETY  COMPANY AUTHORIZED TO TRANSACT 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
 S. 7924                             3
 
 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 TAXES IMPOSED HEREUNDER  SHALL  HAVE  BEEN  ERRONEOUSLY,
 ILLEGALLY OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION FOR THE REFUND
 THEREFOR  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 TAXES 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  CITY  OF  AUBURN  AND
 SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE CITY. SUCH
 REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
   (10) EACH ENACTMENT OF SUCH A LOCAL LAW MAY PROVIDE FOR THE IMPOSITION
 OF  A HOTEL OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN THREE YEARS
 FROM THE DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION  SHALL  PROHIBIT
 THE  ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS OF
 THIS SECTION, UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED  PURSU-
 ANT TO THIS SECTION.
   (11)  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 December 31, 2027.