HOTEL TAX...WORK SESSION...FUN EVENTS..CORRECTION RE:CERT

New York State Senator Andrea Stewart Cousins has introduced a bill before the NYS Senate authorizing the town to have a hotel/motel occupancy tax. This law, if adopted, could generate six figures in revenue for the town and will offset some of the loss of revenue from mortgage & sales tax-among other revenue reductions. NYS currently allows cities to have hotel occupancy tax but not towns/villages. A number of WEstchester towns/villages have recently approved resolutions asking the NYS Legislature to authorize a hotel tax for towns/villages. A copy of the Senate bill follows. A bill authorizing a hotel tax will also have to be introduced in the State Assembly.
________________________________________________________________________
6651

IN SENATE

January 22, 2010

___________

Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed,

and when printed to be committed to the Committee on Investigations

and Government Operations

AN ACT to amend the tax law, in relation to authorizing the town of

Greenburgh to adopt a local law to impose a hotel/motel occupancy tax

The People of the State of New York, represented in Senate and

Assem-

bly, do enact as follows:

1 Section 1. The tax law is amended by adding a new section

1202-bb to

2 read as follows:

3 § 1202-bb. Hotel or motel taxes in the town of Greenburgh.

(1)

4 Notwithstanding any other provisions of law to the contrary, the town of

5 Greenburgh, Westchester county, is hereby authorized and empowered to

6 adopt and amend local laws imposing in such town a tax, in addition to

7 any other tax authorized and imposed pursuant to this article, as the

8 legislature has or would have the power and authority to impose upon

9 persons occupying rooms in hotels or motels in such town.

For the

10 purposes of this section, the term "hotel" shall mean a building or

11 portion of it which is regularly used and kept open as such for the

12 lodging of guests. The term "hotel" includes an apartment hotel, a motel

13 or a boarding house, whether or not meals are served. The rate of such

14 tax shall not exceed three percent of the per diem rental rate for each

15 room whether such room is rented on a daily or longer basis.

16 (2) Such tax may be collected and administered by the

commissioner of

17 finance or other fiscal officer of the town of Greenburgh by such means

18 and in such manner as other taxes which are now collected and

adminis-

19 tered by such officers in accordance with the town charter or as

other-

20 wise may be provided by such local law.

21 (3) Such local laws may provide that any tax imposed shall be

paid by

22 the person liable therefor to the owner of the hotel or motel room

occu-

23 pied or to the person entitled to be paid the rent or charge for the

24 hotel or motel room occupied for and on account of the town of

Green-

25 burgh imposing the tax, and that such owner or person entitled to be

26 paid the rent or charge shall be liable for the collection and payment

27 of the tax; and that such owner or person entitled to be paid the rent

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD15394-01-0

S. 6651 2

1 or charge shall have the same right in respect to collecting the tax

2 from the person occupying the hotel or motel room, or in respect to

3 nonpayment of the tax by the person occupying the hotel or motel room,

4 as if the tax were a part of the rent or charge and payable at the same

5 time as the rent or charge; provided, however, that the commissioner of

6 finance or other fiscal officers of the town, specified in such local

7 law, shall be joined as a party in any action or proceeding brought to

8 collect the tax by the owner or by the person entitled to be paid the

9 rent or charge.

10 (4) Such local laws may provide for the filing of returns and

the

11 payment of the tax on a monthly basis or on the basis of any longer or

12 shorter period of time.

13 (5) This section shall not authorize the imposition of such tax

upon

14 the following:

15 a. The state of New York, or any public corporation,

including a

16 public corporation created pursuant to agreement or compact with another

17 state or the dominion of Canada, improvement district or other political

18 subdivision of the state;

19 b. The United States of America, insofar as it is immune from

taxa-

20 tion;

21 c. Any corporation or association, or trust, or community chest,

fund

22 or foundation organized and operated exclusively for religious,

charita-

23 ble or educational purposes, or for the prevention of cruelty to

chil-

24 dren or animals, and no part of the net earnings of which inures to the

25 benefit of any private shareholder or individual and no substantial part

26 of the activities of which is carrying on propaganda, or otherwise

27 attempting to influence legislation; provided, however, that nothing in

28 this paragraph shall include an organization operated for the primary

29 purpose of carrying on a trade or business for profit, whether or not

30 all of its profits are payable to one or more organizations described in

31 this paragraph; and

32 d. A permanent resident of a hotel or motel. For the purposes of

this

33 section, the term "permanent resident" shall mean a natural person

occu-

34 pying any room or rooms in a hotel or motel for at least thirty

consec-

35 utive days.

36 (6) Any final determination of the amount of any tax payable

hereunder

37 shall be reviewable for error, illegality or unconstitutionality or any

38 other reason whatsoever by a proceeding under article seventy-eight of

39 the civil practice law and rules if application therefor is made to the

40 supreme court within thirty days after giving of the notice of such

41 final determination, provided, however, that any such proceeding under

42 article seventy-eight of the civil practice law and rules shall not be

43 instituted unless:

44 a. The amount of any tax sought to be reviewed, with such

interest and

45 penalties thereon as may be provided for by local law or regulation

46 shall be first deposited and there is filed an undertaking, issued by a

47 surety company authorized to transact business in this state and

48 approved by the superintendent of insurance of this state as to solvency

49 and responsibility, in such amount as a justice of the supreme court

50 shall approve to the effect that if such proceeding be dismissed or the

51 tax confirmed the petitioner will pay all costs and charges which may

52 accrue in the prosecution of such proceeding; or

53 b. At the option of the petitioner such undertaking may be in a

sum

54 sufficient to cover taxes, interest and penalties stated in such

deter-

55 mination plus the costs and charges which may accrue against in in the

56 prosecution of the proceeding, in which event the petitioner shall not

S. 6651 3

1 be required to pay such taxes, interest or penalties as a condition

2 precedent to the application.

3 (7) Where any tax imposed hereunder shall have been erroneously,

ille-

4 gally or unconstitutionally collected and application for the refund

5 thereof duly made to the proper fiscal officer or officers, and such

6 officer or officers shall have made a determination denying such refund,

7 such determination shall be reviewable by a proceeding under article

8 seventy-eight of the civil practice law and rules, provided, however,

9 that such proceeding is instituted within thirty days after the giving

10 of the notice of such denial, that a final determination of tax due was

11 not previously made, and that an undertaking is filed with the proper

12 fiscal officer or officers in such amount and with such sureties as a

13 justice of the supreme court shall approve to the effect that if such

14 proceeding be dismissed or the tax confirmed, the petitioner will pay

15 all costs and charges which accrue in the prosecution of such

proceed-

16 ing.

17 (8) Except in the case of a willfully false or fraudulent return

with

18 intent to evade the tax, no assessment of additional tax shall be made

19 after the expiration of more than three years from the date of the

20 filing of a return, provided, however, that where no return has been

21 filed as provided by law the tax may be assessed at any time.

22 (9) Revenues resulting from the imposition of tax authorized by

this

23 section shall be paid into the treasury of the town of Greenburgh and

24 shall be credited to and deposited in the general fund of the town; and

25 may thereafter be allocated at the discretion of the board of

legisla-

26 tors of the town of Greenburgh for any town purpose.

27 (10) If any provision of this section or the application

thereof to

28 any person or circumstance shall be held invalid, the remainder of this

29 section and the application of such provision to other persons or

30 circumstances shall not be affected thereby.

31 § 2. This act shall take effect immediately.

SPONSORS MEMO:

NEW YORK STATE SENATE

INTRODUCER'S MEMORANDUM IN SUPPORT

submitted in accordance with Senate Rule VI. Sec 1

BILL NUMBER: S6651

SPONSOR: STEWART-COUSINS

TITLE OF BILL:

An act to amend the tax law, in relation to authorizing the town of Greenburgh to adopt a local law to impose a hotel/motel occupancy tax

PURPOSE OR GENERAL IDEA OF BILL:

This legislation authorizes the Town of Greenburgh, Westchester County to impose a hotel or motel occupancy tax not to exceed three percent in order to gain revenue

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends the tax law by adding a new Section 1202-bb to authorize and empower the town of Greenburgh to adopt and amend local laws imposing in such town a tax to impose upon persons occupying any room for hire in any hotel. This section also sets forth the definition of the term hotel and the maximum amount of such tax.

This section also sets forth the method for which such tax is collected and administered; states that such local laws may provide that any taxes imposed shall be paid by the person liable therefore to the owner of the room for hire in the hotel or other similar place of public accommo- dation; allows the local laws to provide for the filing of returns and the payment of the taxes on a monthly basis or on the basis of any long- er or shorter period of time; sets forth which entities such imposition of tax shall be prohibited. Furthermore, the bill sets forth the provisions that allow for a review for error, illegality or unconstitu- tionality of the amount of any tax payable under this legislation; sets forth the provision for which the imposition of this tax authorized shall be paid into the treasury of the town of Greenburgh the county of Westchester and shall be credited to and deposited in the general fund of the town and thereafter shall be allocated at the discretion of the board of legislators of the town of Greenburgh.

Section 2 is the effective date.

JUSTIFICATION:

During these difficult economic times, localities are searching for revenue to continue to provide services residents rely upon, without having to increase property taxes and burden the taxpayer. This legis- lation will assist the town of Greenburgh with that goal.

FISCAL IMPLICATIONS:

None to the State.

LEGISLATIVE HISTORY:

New Bill - 2010

EFFECTIVE DATE:

This act shall take effect immediately.

Kate Glazer, Director

Legislative Affairs

Office of Senator Andrea Stewart-Cousins

(518) 455-2585

Work Session Agenda of the Greenburgh Town Board

Tuesday – February 09, 2010 – 9:15AM

(Work Sessions begin at 9:15AM

Except where schedule changes are made by the Board)

(All Work Sessions are Televised Live on Cablevision Channel 76, Verizon 35 and are streamed live. Work Sessions and Town Board Meetings will be aired each Friday, Saturday and Sunday starting at 7:02am and 4:45pm. Each segment will run for approximately 6 to 7 hours,

depending upon the length of the two meetings.)

09:15 AM Proposed Storm Water Retrofit Project

09:30 AM Agenda Review

09:35 AM Executive Session – Legal

12:00 Noon Adjourn Meeting

http://www.rivertownsguide.com


This Weekend
- Opening Reception: Sculptor Malcolm MacDougall, III
- Opening Reception: Patterns - Quilt Show
- Food Bank for Westchester's 14th Annual Take Heart Against Hunger, Valentine's Day Wine Tasting Dinner
- Bronx Kiss: A Celebration of John Patrick Shanley
- Opening Reception: Jill Skupin Burkholder and Geoffrey Detrani
- "The 25th Annual Putnam County Spelling Bee"
- Clocktower Players Teen Troupe presents "13 - A New Musical"
- Dr. Johnson performs
- Hudson River Eaglefest
- Valentine Plant and Bake, Book & Vintage Jewelry Sale
- "20000 Leagues Under the Sea"
- Guiding Eyes for the Blind’s AKC Canine Good Citizen Test
- Gospel Music Concert: “From The Middle Passage, An African American Journey"
- Live the Jazz with the Andy Polay Bands
- James Wilson, Mike Levine, and Marc Jacoby perform
- A Valentine Evening of Doo Wop & Rock N Roll
- Riverrun performs
- Blood Drive
- Free-A-Tree Vine Cutting
- Indoor Farmers Market
- Green Burial
- Matt Turk performs
- Artists Opening Reception "A Celebration of Black History Month"
- Natural History Exhibit Opening Trees: Heroes of our Planet
- Opening Reception: Photography Takes Over 2010
Details & Links can all be found on our Home Page http://www.rivertownsguide.com


Upcoming Films at Irvington Town Hall Theater
-- “The Damned United”: Wednesday, February 10 @ 8pm
-- “Romeo and Juliette” by Gounod: Saturday, February 14 @ 1pm
-- “Carmen” by Bizet: Sunday, February 21 @ 1pm
-- “Anvil”: Wednesday, February 24 @ 8pm
-- “I Puritani” by Bellini: Sunday, March 7 @ 1pm
www.rivertownsguide.com to learn about happenings in and around the region.
www.thehudsonindependent.com for news and activities.
www.tarrytownpatch. com for more news and activities.

www.scarsdale10583.com news about Edgemont and Hartsdale



CORRECTION: Yesterday I reported that the Red Cross provided beds for the tenants who needed shelter at the multipurpose center after a water break. The CERT Team provided the beds. Pete Dandreano hitched up and EMS vehicle to the trailer and towed it to the shelter. The CERT team unloaded enough for the evacuees plus extra blankets for those who were sick. They set up sleeping arrangements. Members of the CERT team, according to Richard Edelson, spent their own money to get incidentals to make the tenants feel better.
PAUL FEINER