S T A T E   O F   N E W   Y O R K
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                                   6815
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 14, 2025
                                ___________
 
 Introduced  by M. of A. BEEPHAN -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  authorizing  the  town  of
   Fishkill  to  adopt  a local law to impose a hotel/motel occupancy tax
   for hotels not located in the village  of  Fishkill;  authorizing  the
   village  of Fishkill to adopt local laws to impose a hotel/motel occu-
   pancy tax in such village;  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-dd-2 to
 read as follows:
   § 1202-DD-2. HOTEL OR MOTEL TAXES IN THE TOWN OF FISHKILL AND  IN  THE
 VILLAGE OF FISHKILL.  (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW TO
 THE  CONTRARY,  THE  FOLLOWING  MUNICIPALITIES ARE HEREBY AUTHORIZED AND
 EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING A TAX ON PERSONS  OCCU-
 PYING ROOMS IN HOTELS OR MOTELS IN SUCH TOWN OR VILLAGE, AS THE LEGISLA-
 TURE HAS OR WOULD HAVE THE POWER AND AUTHORITY TO IMPOSE, IN ADDITION TO
 ANY OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO THIS ARTICLE:
   A.  THE  TOWN  OF FISHKILL, DUTCHESS COUNTY, IN THOSE PORTIONS OF SUCH
 TOWN NOT LOCATED WITHIN THE VILLAGE OF FISHKILL; AND
   B. THE VILLAGE OF FISHKILL SITUATE IN THE TOWN OF FISHKILL.
   (2) FOR THE PURPOSES OF THIS SECTION, THE TERM "HOTEL"  SHALL  MEAN  A
 BUILDING  OR PORTION OF IT WHICH IS REGULARLY USED AND KEPT OPEN AS SUCH
 FOR THE LODGING OF GUESTS. THE TERM "HOTEL" INCLUDES AN APARTMENT HOTEL,
 A MOTEL OR A BOARDING HOUSE, WHETHER OR NOT MEALS ARE SERVED.
   (3) THE RATE OF SUCH TAX SHALL NOT EXCEED TWO AND ONE-HALF PERCENT  OF
 THE  PER DIEM RENTAL RATE FOR EACH ROOM WHETHER SUCH ROOM IS RENTED ON A
 DAILY OR LONGER BASIS.
   (4) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COMMISSIONER  OF
 FINANCE  OR  OTHER  FISCAL  OFFICER  OF  THE  TOWN OF FISHKILL OR OF THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10397-01-5
              

 A. 6815                             2
 
 VILLAGE OF FISHKILL, AS THE CASE MAY BE,  BY  SUCH  MEANS  AND  IN  SUCH
 MANNER  AS  OTHER TAXES WHICH ARE NOW COLLECTED AND ADMINISTERED BY SUCH
 OFFICERS IN ACCORDANCE WITH THE TOWN OR VILLAGE CHARTER OR AS  OTHERWISE
 MAY BE PROVIDED BY SUCH LOCAL LAW.
   (5)  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 FISHKILL
 OR OF THE VILLAGE OF FISHKILL, 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 IN RESPECT
 TO  NONPAYMENT  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 COMMISSION-
 ER OF FINANCE OR OTHER FISCAL OFFICERS OF SUCH TOWN OR  VILLAGE,  SPECI-
 FIED  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.
   (6)  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.
   (7)  THIS  SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH TAX UPON
 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 POLITICAL
 SUBDIVISION OF THE STATE;
   B. THE UNITED STATES OF AMERICA, INSOFAR AS IT IS  IMMUNE  FROM  TAXA-
 TION; AND
   C. ANY CORPORATION OR ASSOCIATION OR TRUST OR COMMUNITY CHEST, FUND OR
 FOUNDATION  ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE
 OR EDUCATIONAL PURPOSES OR FOR THE PREVENTION OF CRUELTY TO CHILDREN  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  PARA-
 GRAPH  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 PARA-
 GRAPH.
   (8) 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 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  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
 A. 6815                             3
 
 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 TAXES, INTEREST AND PENALTIES STATED IN SUCH  DETER-
 MINATION  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.
   (9) 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 ACCRUE IN THE PROSECUTION OF  SUCH  PROCEED-
 ING.
   (10) 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.
   (11) REVENUES RESULTING FROM THE IMPOSITION OF TAX AUTHORIZED BY  THIS
 SECTION  SHALL  BE  PAID INTO THE TREASURY OF THE TOWN OF FISHKILL OR OF
 THE VILLAGE OF FISHKILL, AND SHALL BE CREDITED TO AND DEPOSITED  IN  THE
 GENERAL FUND OF SUCH TOWN OR VILLAGE; AND MAY THEREAFTER BE ALLOCATED AT
 THE DISCRETION OF THE BOARD OF LEGISLATORS OF THE TOWN OF FISHKILL OR OF
 THE VILLAGE OF FISHKILL FOR ANY TOWN OR VILLAGE PURPOSE.
   (12)  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.
   (13) 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.
   § 2. This act shall take effect immediately, and shall expire  and  be
 deemed repealed December 31, 2027.