A 10092: Authorizes the village of Ellicottville to impose a hotel and motel tax not exceeding five percent of the per diem rental rate for each room.

  
  STATE OF NEW YORK ________________________________________________________________________ 10092  IN ASSEMBLY January 30, 2026 ___________ Introduced by M. of A. SEMPOLINSKI -- 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 Ellicottville 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: 1 Section 1. The tax law is amended by adding a new section 1202-uuu to 2 read as follows: 3 § 1202-uuu. Hotel or motel taxes in the village of Ellicottville. (1) 4 a. Notwithstanding any other provisions of law to the contrary, the 5 village of Ellicottville, Cattaraugus county, is hereby authorized and 6 empowered to adopt and amend local laws imposing in such village a tax, 7 in addition to any other tax authorized and imposed pursuant to this 8 article such as the legislature has or would have the power and authori- 9 ty to impose upon persons occupying hotel or motel rooms in such 10 village. For the purposes of this section, the term "hotel" or "motel" 11 shall mean and include any facility providing lodging on an overnight 12 basis and shall include those facilities designated and commonly known 13 as "bed and breakfast" and "tourist" facilities. 14 b. The rates of such tax shall not exceed five percent of the per diem 15 rental rate for each room, provided however, that such tax shall not be 16 applicable to a permanent resident of a hotel or motel. For the purposes 17 of this section, the term "permanent resident" shall mean a person occu- 18 pying any room or rooms in a hotel or motel for at least thirty consec- 19 utive days. 20 (2) Such tax may be collected and administered by the chief fiscal 21 officer of the village of Ellicottville by such means and in such manner 22 as other taxes which are now collected and administered by such officer 23 or as otherwise may be provided by such local law. 24 (3) Such local laws may provide that any tax imposed shall be paid by 25 the person liable therefor to the owner of the hotel or motel room occu- 26 pied or to the person entitled to be paid the rent or charge for the 27 hotel or motel room occupied for and on account of the village of Elli- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14406-02-6 
 A. 10092 2 1 cottville imposing the tax and that such owner or person entitled to be 2 paid the rent or charge shall be liable for the collection and payment 3 of the tax; and that such owner or person entitled to be paid the rent 4 or charge shall have the same right in respect to collecting the tax 5 from the person occupying the hotel or motel room, or in respect to 6 nonpayment of the tax by the person occupying the hotel or motel room, 7 as if the tax were a part of the rent or charge and payable at the same 8 time as the rent or charge; provided, however, that the chief fiscal 9 officer of the village, specified in such local law, shall be joined as 10 a party in any action or proceeding brought to collect the tax by the 11 owner or by the person entitled to be paid the rent or charge. 12 (4) Such local laws may provide for the filing of returns and the 13 payment of the tax on a monthly basis or on the basis of any longer or 14 shorter period of time. 15 (5) This section shall not authorize the imposition of such tax upon 16 any transaction, by or with any of the following in accordance with 17 section twelve hundred thirty of this article: 18 a. The state of New York, or any public corporation (including a 19 public corporation created pursuant to agreement or compact with another 20 state or the Dominion of Canada), improvement district or other poli- 21 tical subdivision of the state; 22 b. The United States of America, insofar as it is immune from taxa- 23 tion; 24 c. Any corporation or association, or trust, or community chest, fund 25 or foundation organized and operated exclusively for religious, charita- 26 ble or educational purposes, or for the prevention of cruelty to chil- 27 dren or animals, and no part of the net earnings of which inures to the 28 benefit of any private shareholder or individual and no substantial part 29 of the activities of which is carrying on propaganda, or otherwise 30 attempting to influence legislation; provided, however, that nothing in 31 this paragraph shall include an organization operated for the primary 32 purpose of carrying on a trade or business for profit, whether or not 33 all of its profits are payable to one or more organizations described in 34 this paragraph. 35 (6) Any final determination of the amount of any tax payable pursuant 36 to this section shall be reviewable for error, illegality or unconstitu- 37 tionality or any other reason whatsoever by a proceeding under article 38 seventy-eight of the civil practice law and rules if application there- 39 for is made to the supreme court within thirty days after the giving of 40 the notice of such final determination, provided, however, that any such 41 proceeding under article seventy-eight of the civil practice law and 42 rules shall not be instituted unless: 43 a. The amount of any tax sought to be reviewed, with such interest and 44 penalties thereon as may be provided for by local law or regulation 45 shall be first deposited and there is filed an undertaking, issued by a 46 surety company authorized to transact business in this state and 47 approved by the superintendent of financial services of this state as to 48 solvency and responsibility, in such amount as a justice of the supreme 49 court shall approve to the effect that if such proceeding be dismissed 50 or the tax confirmed the petitioner will pay all costs and charges which 51 may accrue in the prosecution of such proceeding; or 52 b. At the option of the petitioner such undertaking may be in a sum 53 sufficient to cover the taxes, interests and penalties stated in such 54 determination plus the costs and charges which may accrue against it in 55 the prosecution of the proceeding, in which event the petitioner shall 
 A. 10092 3 1 not be required to pay such taxes, interest or penalties as a condition 2 precedent to the application. 3 (7) Where any tax imposed pursuant to this section shall have been 4 erroneously, illegally or unconstitutionally collected and application 5 for the refund thereof duly made to the proper fiscal officer or offi- 6 cers, and such officer or officers shall have made a determination deny- 7 ing such refund, such determination shall be reviewable by a proceeding 8 under article seventy-eight of the civil practice law and rules, 9 provided, however, that such proceeding is instituted within thirty days 10 after the giving of the notice of such denial, that a final determi- 11 nation of tax due was not previously made, and that an undertaking is 12 filed with the proper fiscal officer or officers in such amount and with 13 such sureties as a justice of the supreme court shall approve to the 14 effect that if such proceeding be dismissed or the tax confirmed, the 15 petitioner will pay all costs and charges which may accrue in the prose- 16 cution of such proceeding. 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) All revenues resulting from the imposition of the tax under the 23 local laws shall be paid into the treasury of the village of Ellicott- 24 ville and shall be credited to and deposited in the general fund of the 25 village. The village shall be authorized to retain the necessary reven- 26 ue, in an amount not to exceed four percent of the total revenue, to 27 defer the expense of the village in administering such tax and the 28 balance of such revenues shall be allocated to community and economic 29 development, planning and tourism. 30 (10) If any provision of this section or the application thereof to 31 any person or circumstance shall be held invalid, the remainder of this 32 section and the application of such provision to other persons or 33 circumstances shall not be affected thereby. 34 (11) Each enactment of such local law may provide for the imposition 35 of a hotel or motel tax for a period of time no longer than three years 36 from the effective date of its enactment. Nothing in this section shall 37 prohibit the adoption and enactment of local laws, pursuant to the 38 provisions of this section, upon the expiration of any other local law 39 adopted pursuant to this section. 40 § 2. This act shall take effect immediately and shall expire and be 41 deemed repealed September 1, 2027.