A 7854: Authorizes the town of Patterson, in the county of Putnam, to impose a hotel and motel tax.

  
  STATE OF NEW YORK ________________________________________________________________________ 7854 2025-2026 Regular Sessions  IN ASSEMBLY April 11, 2025 ___________ Introduced by M. of A. SLATER -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing the town of Patterson 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-zz-2 to 2 read as follows: 3 § 1202-zz-2. Hotel or motel taxes in the town of Patterson. (1) 4 Notwithstanding any other provisions of law to the contrary, the town of 5 Patterson, in the county of Putnam, is hereby authorized and empowered 6 to adopt and amend local laws imposing in such town a tax, in addition 7 to any other tax authorized and imposed pursuant to this article such as 8 the legislature has or would have the power and authority to impose upon 9 persons occupying hotel or motel rooms in such town. For the purposes of 10 this section the term "hotel" or "motel" shall mean any facility or 11 portion thereof where single rooms or suites of rooms are rented or 12 hired out to be occupied or which are occupied by transient guests who 13 are lodged overnight, with or without meals, for sleeping purposes for 14 compensation, whether the compensation be paid directly or indirectly 15 and shall include those facilities designated and commonly known as "bed 16 and breakfast" and "tourist" facilities. The rates of such tax shall not 17 exceed five percent of the per diem rental rate for each room, provided 18 however, that such tax shall not be applicable to a permanent resident 19 of a hotel or motel. For the purposes of this section the term "perma- 20 nent resident" shall mean a person occupying any room or rooms in a 21 hotel or motel for at least ninety consecutive days. 22 (2) Such tax may be collected and administered by the chief fiscal 23 officer of the town of Patterson by such means and in such manner as EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11357-01-5 
 A. 7854 2 1 other taxes which are now collected and administered by such officer or 2 as otherwise may be provided by such local law. 3 (3) Such local laws may provide that any tax imposed shall be paid by 4 the person liable therefor to the owner of the hotel or motel room occu- 5 pied or to the person entitled to be paid the rent or charge for the 6 hotel or motel room occupied for and on account of the town of Patterson 7 imposing the tax and that such owner or person entitled to be paid the 8 rent or charge shall be liable for the collection and payment of the 9 tax; and that such owner or person entitled to be paid the rent or 10 charge shall have the same right in respect to collecting the tax from 11 the person occupying the hotel or motel room, or in respect to nonpay- 12 ment of the tax by the person occupying the hotel or motel room, as if 13 the tax were a part of the rent or charge and payable at the same time 14 as the rent or charge; provided, however, that the chief fiscal officer 15 of the town, specified in such local law, shall be joined as a party in 16 any action or proceeding brought to collect the tax by the owner or by 17 the person entitled to be paid the rent or charge. 18 (4) Such local laws may provide for the filing of returns and the 19 payment of the tax on a monthly basis or on the basis of any longer or 20 shorter period of time. 21 (5) This section shall not authorize the imposition of such tax upon 22 any transaction, by or with any of the following in accordance with 23 section twelve hundred thirty of this article: 24 a. The state of New York, or any public corporation (including a 25 public corporation created pursuant to agreement or compact with another 26 state or the Dominion of Canada), improvement district or other poli- 27 tical subdivision of the state; 28 b. The United States of America, insofar as it is immune from taxa- 29 tion; 30 c. Any corporation or association, or trust, or community chest, fund 31 or foundation organized and operated exclusively for religious, charita- 32 ble or educational purposes, or for the prevention of cruelty to chil- 33 dren or animals, and no part of the net earnings of which inures to the 34 benefit of any private shareholder or individual and no substantial part 35 of the activities of which is carrying on propaganda, or otherwise 36 attempting to influence legislation; provided, however, that nothing in 37 this paragraph shall include an organization operated for the primary 38 purpose of carrying on a trade or business for profit, whether or not 39 all of its profits are payable to one or more organizations described in 40 this paragraph. 41 (6) Any final determination of the amount of any tax payable hereunder 42 shall be reviewable for error, illegality or unconstitutionality or any 43 other reason whatsoever by a proceeding under article seventy-eight of 44 the civil practice law and rules if application therefor is made to the 45 supreme court within thirty days after the giving of the notice of such 46 final determination, provided, however, that any such proceeding under 47 article seventy-eight of the civil practice law and rules shall not be 48 instituted unless: 49 a. The amount of any tax sought to be reviewed, with such interest and 50 penalties thereon as may be provided for by local law shall be first 51 deposited and there is filed an undertaking, issued by a surety company 52 authorized to transact business in this state and approved by the super- 53 intendent of financial services of this state as to solvency and respon- 54 sibility, in such amount as a justice of the supreme court shall approve 55 to the effect that if such proceeding be dismissed or the tax confirmed 
 A. 7854 3 1 the petitioner will pay all costs and charges which may accrue in the 2 prosecution of such proceeding; or 3 b. At the option of the petitioner such undertaking may be in a sum 4 sufficient to cover the taxes, interests and penalties stated in such 5 determination plus the costs and charges which may accrue against it in 6 the prosecution of the proceeding, in which event the petitioner shall 7 not be required to pay such taxes, interest or penalties as a condition 8 precedent to the application. 9 (7) Where any tax imposed hereunder shall have been erroneously, ille- 10 gally or unconstitutionally collected and application for the refund 11 thereof duly made to the proper fiscal officer or officers, and such 12 officer or officers shall have made a determination denying such refund, 13 such determination shall be reviewable by a proceeding under article 14 seventy-eight of the civil practice law and rules, provided, however, 15 that such proceeding is instituted within thirty days after the giving 16 of the notice of such denial, that a final determination of tax due was 17 not previously made, and that an undertaking is filed with the proper 18 fiscal officer or officers in such amount and with such sureties as a 19 justice of the supreme court shall approve to the effect that if such 20 proceeding be dismissed or the tax confirmed, the petitioner will pay 21 all costs and charges which may accrue in the prosecution of such 22 proceeding. 23 (8) Except in the case of a willfully false or fraudulent return with 24 intent to evade the tax, no assessment of additional tax shall be made 25 after the expiration of more than three years from the date of the 26 filing of a return, provided, however, that where no return has been 27 filed as provided by law the tax may be assessed at any time. 28 (9) All revenues resulting from the imposition of the tax under the 29 local laws shall be paid into the treasury of the town of Patterson and 30 shall be credited to and deposited in the general fund of the town. Such 31 revenues may be used for any lawful purpose. 32 (10) If any provision of this section or the application thereof to 33 any person or circumstance shall be held invalid, the remainder of this 34 section and the application of such provision to other persons or 35 circumstances shall not be affected thereby. 36 § 2. This act shall take effect immediately and shall expire and be 37 deemed repealed 3 years after such date.