Authorizes the village of Atlantic Beach to impose a hotel, motel and beach club tax, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7966--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               May 15, 2025
                                ___________
 
 Introduced  by  Sen.  CANZONERI-FITZPATRICK  --  read  twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government 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 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-ll  to
 read as follows:
   § 1202-LL. 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09291-05-6
 S. 7966--A                          2
 
 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 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:
 S. 7966--A                          3
 
   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
 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 December 31, 2029.