A 5456: Authorizes the village of Atlantic Beach, county of Nassau to impose a three percent hotel, motel and beach club tax; defines "beach club" as a facility formed, organized or operated by any person, firm or corporation, located on or contiguous to an ocean beach, permitting sunbathing, swimming and other allied recreation activities, including such uses operated by a hotel, cooperative complex or other entity; makes related provisions.

  
  STATE OF NEW YORK ________________________________________________________________________ 5456 2025-2026 Regular Sessions  IN ASSEMBLY February 14, 2025 ___________ Introduced by M. of A. E. BROWN -- read once and referred to the Commit- tee on Ways and Means 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: 1 Section 1. The tax law is amended by adding a new section 1202-kk to 2 read as follows: 3 § 1202-kk. Hotel, motel or beach club taxes in the village of Atlantic 4 Beach. (1) Notwithstanding any other provisions of law to the contrary, 5 the village of Atlantic Beach, in the county of Nassau, is hereby 6 authorized and empowered to adopt and amend local laws imposing in such 7 village a tax, in addition to any other tax authorized and imposed 8 pursuant to this article such as the legislature has or would have the 9 power and authority to impose upon persons occupying hotel, motel rooms 10 or beach clubs in such village. For the purposes of this section, the 11 term "hotel" or "motel" shall mean and include any facility consisting 12 of rentable units and providing lodging on an overnight basis and shall 13 include those facilities designated and commonly known as "bed and 14 breakfast" and "tourist" facilities. The term "beach club" shall mean a 15 facility formed, organized or operated by any person, firm or corpo- 16 ration, located on or contiguous to an ocean beach, permitting sunbath- 17 ing, swimming and other allied recreation activities, including such 18 uses operated by a hotel, cooperative complex or other entity. The rates 19 of such tax shall not exceed three percent of the per diem rental rate 20 for each room or beach club facility, provided however, that such tax 21 shall not be applicable to a permanent resident of a hotel or motel. For 22 the purposes of this section the term "permanent resident" shall mean a 23 person occupying any room or rooms in a hotel or motel for at least 24 ninety consecutive days. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09291-01-5 
 A. 5456 2 1 (2) Such tax may be collected and administered by the chief fiscal 2 officer of the village of Atlantic Beach by such means and in such 3 manner as other taxes which are now collected and administered by such 4 officer or as otherwise may be provided by such local law. 5 (3) Such local laws may provide that any tax imposed shall be paid by 6 the person liable therefor to the owner of the hotel, motel room or 7 beach club occupied or to the person entitled to be paid the rent or 8 charge for the hotel, motel room or beach club occupied for and on 9 account of the village of Atlantic Beach imposing the tax and that such 10 owner or person entitled to be paid the rent or charge shall be liable 11 for the collection and payment of the tax; and that such owner or person 12 entitled to be paid the rent or charge shall have the same right in 13 respect to collecting the tax from the person occupying the hotel, motel 14 room or beach club, or in respect to nonpayment of the tax by the person 15 occupying the hotel, motel room or beach club, as if the tax were a part 16 of the rent or charge and payable at the same time as the rent or 17 charge; provided, however, that the chief fiscal officer of the village, 18 specified in such local law, shall be joined as a party in any action or 19 proceeding brought to collect the tax by the owner or by the person 20 entitled to be paid the rent or charge. 21 (4) Such local laws may provide for the filing of returns and the 22 payment of the tax on a monthly basis or on the basis of any longer or 23 shorter period of time. 24 (5) This section shall not authorize the imposition of such tax upon 25 any transaction, by or with any of the following in accordance with 26 section twelve hundred thirty of this article: 27 a. The state of New York, or any public corporation (including a 28 public corporation created pursuant to agreement or compact with another 29 state or the Dominion of Canada), improvement district or other poli- 30 tical subdivision of the state; 31 b. The United States of America, insofar as it is immune from taxa- 32 tion; or 33 c. Any corporation or association, or trust, or community chest, fund 34 or foundation organized and operated exclusively for religious, charita- 35 ble or educational purposes, or for the prevention of cruelty to chil- 36 dren or animals, and no part of the net earnings of which inures to the 37 benefit of any private shareholder or individual and no substantial part 38 of the activities of which is carrying on propaganda, or otherwise 39 attempting to influence legislation; provided, however, that nothing in 40 this paragraph shall include an organization operated for the primary 41 purpose of carrying on a trade or business for profit, whether or not 42 all of its profits are payable to one or more organizations described in 43 this paragraph. 44 (6) Any final determination of the amount of any tax payable under 45 this section shall be reviewable for error, illegality or unconstitu- 46 tionality or any other reason whatsoever by a proceeding under article 47 seventy-eight of the civil practice law and rules if application there- 48 for is made to the supreme court within thirty days after the giving of 49 the notice of such final determination, provided, however, that any such 50 proceeding under article seventy-eight of the civil practice law and 51 rules shall not be instituted unless: 52 a. The amount of any tax sought to be reviewed, with such interest and 53 penalties thereon as may be provided for by local law shall be first 54 deposited and there is filed an undertaking, issued by a surety company 55 authorized to transact business in this state and approved by the super- 56 intendent of financial services of this state as to solvency and respon- 
 A. 5456 3 1 sibility, in such amount as a justice of the supreme court shall approve 2 to the effect that if such proceeding be dismissed or the tax confirmed 3 the petitioner will pay all costs and charges which may accrue in the 4 prosecution of such proceeding; or 5 b. At the option of the petitioner such undertaking may be in a sum 6 sufficient to cover the taxes, interests and penalties stated in such 7 determination plus the costs and charges which may accrue against it in 8 the prosecution of the proceeding, in which event the petitioner shall 9 not be required to pay such taxes, interest or penalties as a condition 10 precedent to the application. 11 (7) Where any tax imposed pursuant to this section shall have been 12 erroneously, illegally or unconstitutionally collected and application 13 for the refund thereof duly made to the proper fiscal officer or offi- 14 cers, and such officer or officers shall have made a determination deny- 15 ing such refund, such determination shall be reviewable by a proceeding 16 under article seventy-eight of the civil practice law and rules, 17 provided, however, that such proceeding is instituted within thirty days 18 after the giving of the notice of such denial, that a final determi- 19 nation of tax due was not previously made, and that an undertaking is 20 filed with the proper fiscal officer or officers in such amount and with 21 such sureties as a justice of the supreme court shall approve to the 22 effect that if such proceeding be dismissed or the tax confirmed, the 23 petitioner will pay all costs and charges which may accrue in the prose- 24 cution of such proceeding. 25 (8) Except in the case of a wilfully false or fraudulent return with 26 intent to evade the tax, no assessment of additional tax shall be made 27 after the expiration of more than three years from the date of the 28 filing of a return, provided, however, that where no return has been 29 filed as provided by law the tax may be assessed at any time. 30 (9) All revenues resulting from the imposition of the tax under the 31 local laws shall be paid into the treasury of the village of Atlantic 32 Beach and shall be credited to and deposited in the general fund of the 33 village. Such revenues may be used for any lawful purpose. 34 (10) If any provision of this section or the application thereof to 35 any person or circumstance shall be held invalid, the remainder of this 36 section and the application of such provision to other persons or 37 circumstances shall not be affected thereby. 38 § 2. This act shall take effect immediately and shall expire and be 39 deemed repealed 2 years after such date.