Permits the town of Monroe to impose a hotel and motel tax, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6047--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 5, 2025
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- recommitted to the Committee on Investigations  and
   Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 AN  ACT  to  amend the tax law, in relation to the imposition of a hotel
   and motel tax in the town of Monroe; 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-ll  to
 read as follows:
   §  1202-LL.  HOTEL  OR MOTEL TAXES IN THE TOWN OF MONROE. (1) NOTWITH-
 STANDING ANY OTHER PROVISIONS OF  LAW  TO  THE  CONTRARY,  THE  TOWN  OF
 MONROE,  IN  THE COUNTY OF ORANGE, IS HEREBY AUTHORIZED AND EMPOWERED TO
 ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH TOWN 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 TOWN. 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 OVER-
 NIGHT BASIS AND SHALL INCLUDE THOSE FACILITIES DESIGNATED  AND  COMMONLY
 KNOWN AS "BED AND BREAKFAST" AND "TOURIST" FACILITIES. THE RATES OF SUCH
 TAX  SHALL  NOT EXCEED FIVE 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 TOWN OF MONROE BY SUCH MEANS AND IN SUCH MANNER AS OTHER
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10702-05-6
 S. 6047--A                          2
 
 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 TOWN OF MONROE
 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  NONPAY-
 MENT  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 TOWN, 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 POLITICAL
 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 INSURANCE 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 OR THE TAX CONFIRMED THE
 S. 6047--A                          3
 
 PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH MAY ACCRUE IN THE PROSE-
 CUTION 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 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  TOWN  OF  MONROE  AND
 SHALL BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE TOWN. 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 three years after such date.