Authorizes the village of Croton-on-Hudson to impose a hotel and motel tax, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8348
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 13, 2025
                                ___________
 
 Introduced  by  M.  of  A.  LEVENBERG  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to authorizing the  village  of
   Croton-on-Hudson  to  impose  a hotel and motel 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-zz-2 to
 read as follows:
   §  1202-ZZ-2. HOTEL OR MOTEL TAXES IN THE VILLAGE OF CROTON-ON-HUDSON.
 (1) NOTWITHSTANDING ANY OTHER PROVISIONS OF LAW  TO  THE  CONTRARY,  THE
 VILLAGE  OF  CROTON-ON-HUDSON,  IN  THE COUNTY OF WESTCHESTER, 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 OR MOTEL
 ROOMS IN SUCH VILLAGE.   FOR THE  PURPOSES  OF  THIS  SECTION  THE  TERM
 "HOTEL"  OR  "MOTEL"  SHALL  MEAN  ANY FACILITY OR PORTION THEREOF WHERE
 SINGLE ROOMS OR SUITES OF ROOMS ARE RENTED OR HIRED OUT TO  BE  OCCUPIED
 OR WHICH ARE OCCUPIED BY TRANSIENT GUESTS WHO ARE LODGED OVERNIGHT, WITH
 OR  WITHOUT  MEALS,  FOR SLEEPING PURPOSES FOR COMPENSATION, WHETHER THE
 COMPENSATION BE PAID DIRECTLY OR  INDIRECTLY  AND  SHALL  INCLUDE  THOSE
 FACILITIES  DESIGNATED  AND  COMMONLY  KNOWN  AS "BED AND BREAKFAST" AND
 "TOURIST" FACILITIES. THE RATES OF  SUCH  TAX  SHALL  NOT  EXCEED  THREE
 PERCENT  OF  THE  PER  DIEM RENTAL RATE FOR EACH ROOM, 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.
   (2)  SUCH  TAX  MAY  BE COLLECTED AND ADMINISTERED BY THE CHIEF FISCAL
 OFFICER OF THE VILLAGE OF CROTON-ON-HUDSON BY SUCH  MEANS  AND  IN  SUCH
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11892-01-5
 A. 8348                             2
 
 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 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 VILLAGE OF
 CROTON-ON-HUDSON 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 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  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;
   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 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 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-
 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
 A. 8348                             3

 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
 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)  ALL  REVENUES  RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
 LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE VILLAGE OF  CROTON-ON-
 HUDSON 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.