S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5456
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 14, 2025
                                ___________
 
 Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to authorizing the village of
   Atlantic Beach to impose a  hotel,  motel  and  beach  club  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-kk  to
 read as follows:
   § 1202-KK. HOTEL, MOTEL OR BEACH CLUB TAXES IN THE VILLAGE OF ATLANTIC
 BEACH.  (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO THE CONTRARY,
 THE VILLAGE OF ATLANTIC BEACH,  IN  THE  COUNTY  OF  NASSAU,  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, MOTEL  ROOMS
 OR  BEACH  CLUBS 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 TERM "BEACH CLUB" SHALL MEAN A
 FACILITY  FORMED,  ORGANIZED  OR  OPERATED BY ANY PERSON, FIRM OR CORPO-
 RATION, LOCATED ON OR CONTIGUOUS TO AN OCEAN BEACH, PERMITTING  SUNBATH-
 ING,  SWIMMING  AND  OTHER  ALLIED RECREATION ACTIVITIES, INCLUDING SUCH
 USES OPERATED BY A HOTEL, COOPERATIVE COMPLEX OR OTHER ENTITY. THE RATES
 OF SUCH TAX SHALL NOT EXCEED THREE PERCENT OF THE PER DIEM  RENTAL  RATE
 FOR  EACH  ROOM  OR BEACH CLUB FACILITY, 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  OCCUPYING  ANY  ROOM  OR  ROOMS IN A HOTEL OR MOTEL FOR AT LEAST
 NINETY CONSECUTIVE DAYS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09291-01-5
              

 A. 5456                             2
 
   (2) SUCH TAX MAY BE COLLECTED AND ADMINISTERED  BY  THE  CHIEF  FISCAL
 OFFICER  OF  THE  VILLAGE  OF  ATLANTIC  BEACH 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,  MOTEL  ROOM  OR
 BEACH  CLUB  OCCUPIED  OR  TO THE PERSON ENTITLED TO BE PAID THE RENT OR
 CHARGE FOR THE HOTEL, MOTEL ROOM OR  BEACH  CLUB  OCCUPIED  FOR  AND  ON
 ACCOUNT  OF THE VILLAGE OF ATLANTIC BEACH 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, MOTEL
 ROOM OR BEACH CLUB, OR IN RESPECT TO NONPAYMENT OF THE TAX BY THE PERSON
 OCCUPYING THE HOTEL, MOTEL ROOM OR BEACH CLUB, 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  UNDER
 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  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-
 A. 5456                             3
 
 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
 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 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  ATLANTIC
 BEACH  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 2 years after such date.