S 8155: Authorizes occupancy taxes in the city of Utica and the city of Rome not to exceed 3%.

  
  STATE OF NEW YORK ________________________________________________________________________ 8155 2025-2026 Regular Sessions  IN SENATE May 15, 2025 ___________ Introduced by Sen. GRIFFO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to authorizing occupancy taxes in the city of Utica and the city of Rome; and providing for the repeal of such provisions upon the 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-oo to 2 read as follows: 3 § 1202-oo. Occupancy tax in the city of Utica. (1) Notwithstanding any 4 other provision of law to the contrary, the city of Utica, in the county 5 of Oneida, is hereby authorized and empowered to adopt and amend local 6 laws imposing in such city a tax, in addition to any other tax author- 7 ized and imposed pursuant to this article, such as the legislature has 8 or would have the power and authority to impose upon persons occupying 9 any room for hire in any hotel. For the purposes of this section, the 10 term "hotel" shall mean a building or portion of such building which is 11 rentable or consisting of rentable units providing lodging on an over- 12 night basis for guests. The term "hotel" includes an apartment hotel, a 13 motel, and facilities designated and commonly known as a "bed and break- 14 fast" and similar "tourist" facilities, whether or not meals are served. 15 The rate of such tax shall not exceed three percent of the per diem 16 rental rate for each room whether such room is rented on a daily or 17 longer basis. 18 (2) Such taxes may be collected and administered by the chief fiscal 19 officer of the city of Utica by such means and in such manner as other 20 taxes which are now collected and administered by such officer or as 21 otherwise may be provided by such local law. 22 (3) Such local laws may provide that any taxes imposed shall be paid 23 by the person liable therefor to the owner of the room for hire in the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD13005-03-5 
 S. 8155 2 1 tourist home, inn, club, hotel, motel, or other similar place of public 2 accommodation occupied or to the person entitled to be paid the rent or 3 charge the room for hire in the tourist home, inn, club, hotel, motel, 4 or other similar place of public accommodation occupied for and on 5 account of the city of Utica imposing the tax and that such owner or 6 person entitled to be paid the rent or charge shall be liable for the 7 collection and payment of the tax; and that such owner or person enti- 8 tled to be paid the rent or charge shall have the same right in respect 9 to collecting the tax from the person occupying the room for hire in the 10 tourist home, inn, club, hotel, motel, or other similar place of public 11 accommodation, or in respect to nonpayment of the tax by the person 12 occupying the room for hire in the tourist home, inn, club, hotel, 13 motel, or similar place of public accommodation, as if the taxes were a 14 part of the rent or charge and payable at the same time as the rent or 15 charge; provided, however, that the chief fiscal officer of the city, 16 specified in such local laws, shall be joined as a party in any action 17 or proceeding brought to collect the tax by the owner or by the person 18 entitled to be paid the rent or charge. 19 (4) Such local laws may provide for the filing of returns and the 20 payment of the taxes on a monthly basis or on the basis of any longer or 21 shorter period of time. 22 (5) This section shall not authorize the imposition of such tax upon 23 any of the following: 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; or 41 d. A permanent resident of a hotel or motel. For the purposes of this 42 section, the term "permanent resident" shall mean a natural person occu- 43 pying any room or rooms in a hotel or motel for at least ninety consec- 44 utive days. 45 (6) Any final determination of the amount of any tax payable hereunder 46 shall be reviewable for error, illegality or unconstitutionality or any 47 other reason whatsoever by a proceeding under article seventy-eight of 48 the civil practice law and rules if application therefor is made to the 49 supreme court within thirty days after the giving of notice of such 50 final determination, provided, however, that any such proceeding under 51 article seventy-eight of the civil practice law and rules shall not be 52 instituted unless: 53 a. The amount of any tax sought to be reviewed, with such interest and 54 penalties thereon as may be provided for by local laws or regulations 55 shall be first deposited and there shall be filed an undertaking, issued 56 by a surety company authorized to transact business in this state and 
 S. 8155 3 1 approved by the superintendent of financial services of this state as to 2 solvency and responsibility, in such amount as a justice of the supreme 3 court shall approve to the effect that if such proceeding be dismissed 4 or the tax confirmed the petitioner will pay all costs and charges which 5 may accrue in the prosecution of such proceeding; or 6 b. At the option of the petitioner, such undertaking may be in a sum 7 sufficient to cover the taxes, interests and penalties stated in such 8 determination plus the costs and charges which may accrue against it in 9 the prosecution of the proceeding, in which event the petitioner shall 10 not be required to pay such taxes, interest or penalties as a condition 11 precedent to the application. 12 (7) Where any taxes imposed hereunder shall have been erroneously, 13 illegally or unconstitutionally collected and application for the refund 14 therefor duly made to the proper fiscal officer or officers, and such 15 officer or officers shall have made a determination denying such refund, 16 such determination shall be reviewable by a proceeding under article 17 seventy-eight of the civil practice law and rules, provided, however, 18 that such proceeding is instituted within thirty days after the giving 19 of the notice of such denial, that a final determination of tax due was 20 not previously made, and that an undertaking is filed with the proper 21 fiscal officer or officers in such amount and with such sureties as a 22 justice of the supreme court shall approve to the effect that if such 23 proceeding be dismissed or the taxes confirmed, the petitioner will pay 24 all costs and charges which may accrue in the prosecution of such 25 proceeding. 26 (8) Except in the case of a willfully false or fraudulent return with 27 intent to evade the tax, no assessment of additional tax shall be made 28 after the expiration of more than three years from the date of the 29 filing of a return, provided, however, that where no return has been 30 filed as provided by law the tax may be assessed at any time. 31 (9) All revenues resulting from the imposition of the tax under the 32 local laws shall be paid into the treasury of the city of Utica and 33 shall be credited to and deposited in the general fund of the city. Such 34 revenues may be used to support municipal services, infrastructure and 35 other essential expenditures as determined by the common council of the 36 city of Utica. 37 (10) Each enactment of such a local law may provide for the imposition 38 of a hotel or motel tax for a period of time no longer than two years 39 from the date of its enactment. Nothing in this section shall prohibit 40 the adoption and enactment of local laws, pursuant to the provisions of 41 this section, upon the expiration of any other local law adopted pursu- 42 ant to this section. 43 (11) If any provision of this section or the application thereof to 44 any person or circumstance shall be held invalid, the remainder of this 45 section and the application of such provision to other persons or 46 circumstances shall not be affected thereby. 47 § 2. The tax law is amended by adding a new section 1202-pp to read as 48 follows: 49 § 1202-pp. Occupancy tax in the city of Rome. (1) Notwithstanding any 50 other provision of law to the contrary, the city of Rome, in the county 51 of Oneida, is hereby authorized and empowered to adopt and amend local 52 laws imposing in such city a tax, in addition to any other tax author- 53 ized and imposed pursuant to this article, such as the legislature has 54 or would have the power and authority to impose upon persons occupying 55 any room for hire in any hotel. For the purposes of this section, the 56 term "hotel" shall mean a building or portion of such building which is 
 S. 8155 4 1 rentable or consisting of rentable units providing lodging on an over- 2 night basis for guests. The term "hotel" includes an apartment hotel, a 3 motel, and facilities designated and commonly known as a "bed and break- 4 fast" and similar "tourist" facilities, whether or not meals are served. 5 The rate of such tax shall not exceed three percent of the per diem 6 rental rate for each room whether such room is rented on a daily or 7 longer basis. 8 (2) Such taxes may be collected and administered by the chief fiscal 9 officer of the city of Rome by such means and in such manner as other 10 taxes which are now collected and administered by such officer or as 11 otherwise may be provided by such local law. 12 (3) Such local laws may provide that any taxes imposed shall be paid 13 by the person liable therefor to the owner of the room for hire in the 14 tourist home, inn, club, hotel, motel, or other similar place of public 15 accommodation occupied or to the person entitled to be paid the rent or 16 charge the room for hire in the tourist home, inn, club, hotel, motel, 17 or other similar place of public accommodation occupied for and on 18 account of the city of Rome imposing the tax and that such owner or 19 person entitled to be paid the rent or charge shall be liable for the 20 collection and payment of the tax; and that such owner or person enti- 21 tled to be paid the rent or charge shall have the same right in respect 22 to collecting the tax from the person occupying the room for hire in the 23 tourist home, inn, club, hotel, motel, or other similar place of public 24 accommodation, or in respect to nonpayment of the tax by the person 25 occupying the room for hire in the tourist home, inn, club, hotel, 26 motel, or similar place of public accommodation, as if the taxes were a 27 part of the rent or charge and payable at the same time as the rent or 28 charge; provided, however, that the chief fiscal officer of the city, 29 specified in such local laws, shall be joined as a party in any action 30 or proceeding brought to collect the tax by the owner or by the person 31 entitled to be paid the rent or charge. 32 (4) Such local laws may provide for the filing of returns and the 33 payment of the taxes on a monthly basis or on the basis of any longer or 34 shorter period of time. 35 (5) This section shall not authorize the imposition of such tax upon 36 any of the following: 37 a. The state of New York, or any public corporation (including a 38 public corporation created pursuant to agreement or compact with another 39 state or the dominion of Canada), improvement district or other poli- 40 tical subdivision of the state; 41 b. The United States of America, insofar as it is immune from taxa- 42 tion; 43 c. Any corporation or association, or trust, or community chest, fund 44 or foundation organized and operated exclusively for religious, charita- 45 ble or educational purposes, or for the prevention of cruelty to chil- 46 dren or animals, and no part of the net earnings of which inures to the 47 benefit of any private shareholder or individual and no substantial part 48 of the activities of which is carrying on propaganda, or otherwise 49 attempting to influence legislation; provided, however, that nothing in 50 this paragraph shall include an organization operated for the primary 51 purpose of carrying on a trade or business for profit, whether or not 52 all of its profits are payable to one or more organizations described in 53 this paragraph; or 54 d. A permanent resident of a hotel or motel. For the purposes of this 55 section, the term "permanent resident" shall mean a natural person occu- 
 S. 8155 5 1 pying any room or rooms in a hotel or motel for at least ninety consec- 2 utive days. 3 (6) Any final determination of the amount of any tax payable hereunder 4 shall be reviewable for error, illegality or unconstitutionality or any 5 other reason whatsoever by a proceeding under article seventy-eight of 6 the civil practice law and rules if application therefor is made to the 7 supreme court within thirty days after the giving of notice of such 8 final determination, provided, however, that any such proceeding under 9 article seventy-eight of the civil practice law and rules shall not be 10 instituted unless: 11 a. The amount of any tax sought to be reviewed, with such interest and 12 penalties thereon as may be provided for by local laws or regulations 13 shall be first deposited and there shall be filed an undertaking, issued 14 by a surety company authorized to transact business in this state and 15 approved by the superintendent of financial services of this state as to 16 solvency and responsibility, in such amount as a justice of the supreme 17 court shall approve to the effect that if such proceeding be dismissed 18 or the tax confirmed the petitioner will pay all costs and charges which 19 may accrue in the prosecution of such proceeding; or 20 b. At the option of the petitioner, such undertaking may be in a sum 21 sufficient to cover the taxes, interests and penalties stated in such 22 determination plus the costs and charges which may accrue against it in 23 the prosecution of the proceeding, in which event the petitioner shall 24 not be required to pay such taxes, interest or penalties as a condition 25 precedent to the application. 26 (7) Where any taxes imposed hereunder shall have been erroneously, 27 illegally or unconstitutionally collected and application for the refund 28 therefor duly made to the proper fiscal officer or officers, and such 29 officer or officers shall have made a determination denying such refund, 30 such determination shall be reviewable by a proceeding under article 31 seventy-eight of the civil practice law and rules, provided, however, 32 that such proceeding is instituted within thirty days after the giving 33 of the notice of such denial, that a final determination of tax due was 34 not previously made, and that an undertaking is filed with the proper 35 fiscal officer or officers in such amount and with such sureties as a 36 justice of the supreme court shall approve to the effect that if such 37 proceeding be dismissed or the taxes confirmed, the petitioner will pay 38 all costs and charges which may accrue in the prosecution of such 39 proceeding. 40 (8) Except in the case of a willfully false or fraudulent return with 41 intent to evade the tax, no assessment of additional tax shall be made 42 after the expiration of more than three years from the date of the 43 filing of a return, provided, however, that where no return has been 44 filed as provided by law the tax may be assessed at any time. 45 (9) All revenues resulting from the imposition of the tax under the 46 local laws shall be paid into the treasury of the city of Rome and shall 47 be credited to and deposited in the general fund of the city. Such 48 revenues may be used to support municipal services, infrastructure and 49 other essential expenditures as determined by the common council of the 50 city of Rome. 51 (10) Each enactment of such a local law may provide for the imposition 52 of a hotel or motel tax for a period of time no longer than two years 53 from the date of its enactment. Nothing in this section shall prohibit 54 the adoption and enactment of local laws, pursuant to the provisions of 55 this section, upon the expiration of any other local law adopted pursu- 56 ant to this section. 
 S. 8155 6 1 (11) If any provision of this section or the application thereof to 2 any person or circumstance shall be held invalid, the remainder of this 3 section and the application of such provision to other persons or 4 circumstances shall not be affected thereby. 5 § 3. This act shall take effect immediately and shall expire December 6 31, 2027 when upon such date the provisions of this act shall be deemed 7 repealed.